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2018 (12) TMI 203 - AT - Income TaxPenalty u/s 271AAB - undisclosed income - proceedings initiated by the AO against a dead person - Held that:- The notice initiating penalty proceedings under section 271AAB was issued by the Assessing Officer on 13.10.2015 in the name of the assessee, who had already expired on 29.04.2015. He has filed a copy of the relevant death certificate and contended that the penalty notice thus was issued by the AO in the name of a dead person, which is not enforceable in law. Since this contention of the ld. Counsel for the assessee is duly supported by the decision of the Hon’ble Madras High Court in the case of Alamelu Veerappan –vs.- ITO (2018 (6) TMI 760 - MADRAS HIGH COURT), we accept the same and hold that the penalty proceedings initiated by the Assessing Officer against a dead person was not enforceable in law and the penalty imposed under section 271AAB in pursuance of such invalid initiation is not sustainable. - Decided in favour of assessee.
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