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Penalty u/s.271(1)c, Income Tax |
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Penalty u/s.271(1)c |
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can penalty u/s.271(1)c be leviable on death person.Is some decision be there please advice. Posts / Replies Showing Replies 1 to 1 of 1 Records Page: 1
When a person died, the penalty proceedings which are incomplete at the time of death of such person, AO should not levy penalty. However, there is no such restriction in the Act. If no penalty proceedings where there at the time of death, your case becomes strong. Regarding case laws, you are requested to search the case laws in the "global search" section of this website.
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