1981 (4) TMI 177

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....he consolidated order dt. 1st April, 1980 of the AAC of Income-tax, Patna Range, Patna, by which he confirmed the penalty orders of the ITO imposing penalties against the assessee under s. 271 (1)(a) of the IT Act, 1961 (hereinafter referred to as the said Act), relating to the asst. yrs. 1971-72, 1972-73 and 1973-74. As common points are involved in all the three appeals, they are being disposed ....

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.... March, 1977 and the ITO imposed penalties on the legal heir of the deceased on 7th March, 1979 without giving an reasonable opportunity of being heard as required under s. 274 of the said Act and so the penalties levied were illegal. 4. The AAC held that the ITO had issued notices before passing the impugned orders and so the assessee would not be justified in taking the plea that he was not g....

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....of the ITO it is evident that the notices against the deceased assessee were issued on 30th Dec., 1976. The assessee Shri Radha Pd. Sinha died on 1st March, 1977 but the penalties were imposed against the assessee through the legal heir Shri Rashik Bihari Sinha on 7th March, 1979. Thus the penalties were imposed after about two years after the death of the deceased. Admittedly, no notice was issue....