https://www.taxtmi.com/caselaws?id=55646 The Tribunal allowed both appeals, canceling penalties under sections 271(1)(a) and 273(1)(b) of the Income-tax Act, 1961. Assessment and penalty orders issued in the deceased person's name were declared void. Legal representatives must be involved in proceedings concerning deceased persons, and penalties under section 273(1)(b) do not apply in reassessment cases. en-us Tue, 22 May 1990 00:00:00 +0530 Mon, 29 Nov 2010 11:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55646 The Tribunal allowed both appeals, canceling penalties under sections 271(1)(a) and 273(1)(b) of the Income-tax Act, 1961. Assessment and penalty orders issued in the deceased person's name were declared void. Legal representatives must be involved in proceedings concerning deceased persons, and penalties under section 273(1)(b) do not apply in reassessment cases. Case-Laws Income Tax Tue, 22 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55646