Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Penalty u/s 271E levied on the deceased person - The notice of ...

Income Tax

February 8, 2023

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

View Source

 


 

You may also like:

  1. Penalty u/s 271(1)(c) - An order in the name of dead person - The Appellate Tribunal acknowledged that the penalty order was indeed issued in the name of a deceased...

  2. Reopening of assessment u/s 147 - When the notice issued under section 148 against the deceased person as well as the assessment framed by the AO in the name of the...

  3. Levy of penalty u/s 271(1)(b) - non appearance before the Assessing Officer - AO kept an issuing notices on the wrong address even when the first notice was not served...

  4. Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be...

  5. Reassessment proceedings against dead person - notices for reassessment issued under the Income Tax Act to a deceased individual are unenforceable and void ab initio....

  6. Reassessment proceedings against dead person - Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead...

  7. Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated...

  8. Notice issued in the name of the dead person - the issuing of a notice in the name of the wrong person is not a procedural and / or clerical error. Therefore, being a...

  9. Penalty u/s 271D - penalty order as passed on the deceased person - Any proceedings taken against the deceased before his death shall be deemed to have been taken...

  10. Reopening of assessee - notice in the name of deceased person - passing of an assessment order in the name of deceased person would not be sustainable. - AT

  11. Notice u/s 153C against deceased person - liability of legal heir of late assessee - The only proposition of law that is applicable in the present litigation is that a...

  12. Penalty u/s 271(1)(b) - notice issued but not served - Simply penalty has been imposed by considering that the notices were issued. In our view, service of notice is...

  13. SAFEMA - Service of primary notice - illegally acquired properties - relatives of the convict - Competent authority claims that the subject property (to be forfeited) is...

  14. Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in...

  15. Assessment proceedings against dead person - curable defect u/s 292B or not? - the legal representative of the deceased assessee submitted to the jurisdiction of the...

 

Quick Updates:Latest Updates