Penalty u/s 271E Wrongly Levied on Deceased, Notice Invalid as Issued in Deceased's Name, Not Heirs.
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....Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased assessee. Such notices issued in the name of dead person, is not curable even by applying provisions of Section 292B - AT....




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