2005 (10) TMI 552

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....nst deletion of penalty of ₹ 1.26 lacs, imposed under section 271(1)(c) of the Income-tax Act, 1961. 2. The department has pleaded that section 159(1) of the Act uses the words 'any sum', instead of words 'any tax' and that therefore, besides the tax, the legal representative of the deceased assessee is liable to pay the amount of penalty also. It has further been pleaded that as per sectio....

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....ould have been taken against the deceased if he had survived may be taken against the legal representative, for the purpose of making an assessment of income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of section 159(1). 4. Clearly, it is for the purpose of assessment of the deceased assessee and not for penalty....