Penalty under s.271(1)(b) void ab initio when no penalty notice served on legal heirs or representative

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....The ITAT held that penalty under s.271(1)(b) imposed on a deceased assessee is void ab initio where statutory notices were not served on or initiated against the legal heirs or legal representative. The AO's failure to bring the legal representative on record and to serve penalty notices on the heirs rendered the penalty proceedings invalid. The Tribunal emphasized that penal consequences cannot attach to a dead person and revenue cannot recover or enforce penal sanctions against the deceased. In consequence, the penalty lacked jurisdictional basis and was set aside. The appeal of the assessee (deceased's representatives) was allowed and the penalty deleted.....