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Shri Vinod Kumar Agarwal (Deceased) , Through Deepak Agarwal (L/H) Versus The Income Tax Officer, Ward 2 (3) , Jaipur

Penalty u/s 271(1)(c) - penalty proceedings on the legal representative - penalty order passed against a dead person - Held that:- The revenue has not controverted the fact that the notice for initiation of penalty proceedings was issued after the death of Shri Vinod Kumar Agarwal. It is also not rebutted that the penalty order was passed in the name of Shri Vinod Kumar Agarwal on 27.04.2011 when Shri Vinod Kumar Agarwal had already expired on 24.05.2010. - The order of Coordinate Bench of I .....

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enalty imposed on legal heir is not justified. Accordingly, we reverse the order of the ld. CIT (Appeals). - Decided against revenue - ITA No. 13/JP/2014 - Dated:- 25-8-2016 - Shri Kul Bharat, JM And Shri Vikram Singh Yadav, AM Assessee by : Shri Mukesh Khandelwal (C.A) Revenue by : Shri Raghuvir Singh Dagur (Addl.CIT) ORDER Per Shri Kul Bharat, JM The appeal by the assessee is directed against the order of ld. CIT(Appeals)-I, Jaipur dated 20.11.2013 pertaining to assessment year 2008-09. The as .....

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of low household withdrawal, recomputed long term capital gain and also initiated penalty proceedings. Subsequently the AO levied the penalty. Aggrieved, the assessee preferred an appeal before ld. CIT (A), who after considering the submissions, dismissed the appeal. 3. Now the assessee is in appeal before us. 4. The ld. Counsel for the assessee reiterated the submissions as made in the written brief. The ld. Counsel submitted that the order imposing the penalty is a nullity in the eyes of law a .....

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ndia Ltd. 347 ITR 583 (P&H) Aninash V. Vyas vs. ITO ITA No. 3538 & 3539/Mum/2010 (ITAT Mumbai) CIT vs. Dalumal Shyamumal 276 ITR 62 (MP) ITO vs. Sikander Lal Jain 45 SOT 113 (Agra TM) Vinod C. Gandhi, LH of Late Chandrakant A. Gandhi vs. ACIT 10 TMI 477 (ITAT Ahmedabad) However, the ld. CIT (A) impleaded the legal heir in his order passed under section 250. It was contended that the issue of notice itself on 14.10.2010 was also against a dead person. Hence the entire proceedings are null .....

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.2011 when Shri Vinod Kumar Agarwal had already expired on 24.05.2010. The Coordinate Bench of the Tribunal in ITA No. 1560-1565(Mum) of 2004 under peculiar facts of the case has held as under :- 6. The learned Departmental Representative, however, referred to the judgment of the Hon ble Allahabad High Court in Kalawati Devi v. ITO 21 CTR (All.) 62, in which it has been held that penalty proceeds can validly be taken against the legal representatives for furnishing of inaccurate particulars by t .....

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