https://www.taxtmi.com/caselaws?id=60478 The tribunal canceled penalties imposed on the deceased's legal representatives under sections 271(1)(a) and 271(1)(c) by the Income Tax Officer. The tribunal found the penalties unjust as the legal representatives were penalized for the deceased's defaults without proper notice and clarity of defaults. Emphasizing that penalty proceedings should not extend to legal representatives for deceased's actions, the tribunal held the penalties unsustainable due to non-compliance with mandatory provisions. The penalties were canceled, and the Income Tax Officer was directed to refund any collected amounts from the trustees, allowing the appeals in favor of the trustees. en-us Mon, 30 Dec 1991 00:00:00 +0530 Wed, 05 Jan 2011 15:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60478 The tribunal canceled penalties imposed on the deceased's legal representatives under sections 271(1)(a) and 271(1)(c) by the Income Tax Officer. The tribunal found the penalties unjust as the legal representatives were penalized for the deceased's defaults without proper notice and clarity of defaults. Emphasizing that penalty proceedings should not extend to legal representatives for deceased's actions, the tribunal held the penalties unsustainable due to non-compliance with mandatory provisions. The penalties were canceled, and the Income Tax Officer was directed to refund any collected amounts from the trustees, allowing the appeals in favor of the trustees. Case-Laws Income Tax Mon, 30 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60478