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2019 (1) TMI 592 - ITAT AHMEDABADLevy of penalty u/s 271(1)(c) - penalty imposed upon the legal heirs of the original deceased assessee by the authorities - Held that:- Penalty cannot be imposed upon the legal heirs of the original deceased assessee by the authorities in the given situation. In that view of the matter the penalty levied by the authorities below is hereby deleted. - Decided in favour of assessee.
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