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2023 (11) TMI 393 - ITAT PUNEPenalty proceedings u/s 271(1)(c) initiated after the assessee’s demise - liability of legal representatives - HELD THAT:- We find that the instant issue is no more res integra in light of CIT vs. Gowri [2019 (3) TMI 1165 - MADRAS HIGH COURT] decided against the department, as upheld in [2019 (8) TMI 1883 - SC ORDER] hold in very clear terms that an assessee’s legal representatives are not liable in penalty proceedings after his/her demise in terms of sec. 159 - We adopt the very reasoning herein as well to decline the Revenue’s arguments supporting the impugned penalty in question. Assessee appeal allowed.
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