TMI BlogPenalty u/s 271(1)(c) levied on the legal representative/heirs - unless the penalty proceedings are...Penalty u/s 271(1)(c) levied on the legal representative/heirs - unless the penalty proceedings are concluded against a living assessee, the legal heirs cannot be held liable to face those proceedings or pay any sum determined as penalty payable u/s 271(1)(c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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