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2008 (9) TMI 287 - GUJARAT HIGH COURTThe returns were filed by the deceased assessee and there was no obligation on the legal representative to file the return of wealth. Pursuant to the returns of wealth filed by the deceased assessee, assessments were also completed and after issuance of penalty notice and during the pendency of penalty proceedings but before the penalty orders were passed, the deceased expired. Thus, the penalty orders passed on the legal representative are contrary to the provisions of law and he cannot be made liable to any penalty.
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