1980 (4) TMI 158

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....penalty of Rs. 1,6000 under s. 273(c) of the IT Act. 2. The assessee Shri Satpal Sharma was being assessed by the ITO in the status of HUF. A notice under s. 210 was issued in his name, showing the status as individual on 20th May, 1973. At that time Shri Satpal Sharma was alive. Unfortunately, he died on 25th Aug., 1972. No estimate or revised estimate under s. 212 (3A) was filed by the oth....

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....his life time in June, 1972 whereas he died on 25th Aug., 1972 and the other member of the family were under a reasonable belief that since a notice of advance-tax was received in the name of Shri Satpal Sharma in his individual capacity, a revised estimate of advance-tax was not required to be filed the HUF. It was submitted that it was under the above mis-apprehension that the assessee could not....