https://www.taxtmi.com/caselaws?id=60206 Penalty orders under the Wealth-tax Act could not be sustained where, although the return obligation under section 14(1) and penalty proceedings under section 18(1)(a) were initiated during the assessee's lifetime, the orders were actually passed after his death. A penalty cannot validly be imposed on a deceased person, and that defect went to the root of the orders' validity. The penalty orders were therefore invalid and were set aside, with refund directed if the penalties had already been collected. en-us Sun, 09 Dec 1984 00:00:00 +0530 Tue, 04 Jan 2011 12:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60206 Penalty orders under the Wealth-tax Act could not be sustained where, although the return obligation under section 14(1) and penalty proceedings under section 18(1)(a) were initiated during the assessee's lifetime, the orders were actually passed after his death. A penalty cannot validly be imposed on a deceased person, and that defect went to the root of the orders' validity. The penalty orders were therefore invalid and were set aside, with refund directed if the penalties had already been collected. Case-Laws Wealth-tax Sun, 09 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60206