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1980 (3) TMI 108

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..... Asst. Year Due date Original Net wealth Revised Net wealth . . return shown return filed . . . filed on . on shown 1969-70 30-6-69 6-11-75 Rs. 79,808 27-9-77 Rs. 1,52,878 1970-71 30-6-70 ditto Rs. 81,206 ditto Rs. 1,54,276 1972-73 30-6-72 6-11-75 Rs. 78,020 27-9-77 Rs. 1,22,820 1973-74 30-6-73 ditto Rs. 79,668 ditto ditto 1974-75 30-6-74 ditto Rs. 76,972 ditto ditto 1975-76 30-6-75 ditto Rs. 75,787 ditto Rs. 1,54,000 4. As there was delay .....

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..... sed returns on 27th Sept., 1977. Earlier also I had filed the returns voluntarily as stated above and my actions throughout have been bona fide, as would be borne out from your own records. For the reasons and in the circumstances mentioned above I would earnestly pray and would request you to kindly drop further proceedings in the matter and close the file." The WTO, however was not satisfied with the explanation given by the assessee and, he therefore, imposed penalty under s. 18(1)(a) of the Act on 31st Aug., 1979 on the assessee namely Shri Bhagt Sajjan inspite of the fact that the assessee died on 3rd, Aug 1979. 5. In appeal before the AAC, it was urged by the legal representative that no penalty could be imposed under s. 1 .....

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..... ppellant died on 3rd Aug., 1979 and the penalty orders were passed on 31st, Aug., 1979. There was no continuance of penalty proceedings after the death of the appellant. The penalty proceedings had already concluded in this case on 28th Nov., 1977 when the appellant filed his written reply in support of the penalty notices issued by the WTO. The WTO has concluded the penalty proceedings and passed the orders under s. 18(1)(a) a few days after the death of the appellant. Therefore, the present case is distinguishable from the facts of the case relied upon by the appellant. In my opinion, the plea of the appellant that penalty proceedings were continuous and penalty orders passed after the death of the appellant are against the provisions of .....

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..... ing penalty under s. 18(1)(a) of the Act on the legal heirs of the assessee. Relying on the decision of the Hon'ble Supreme Court in the case of Guduthur Bros. vs. ITO(4), the learned representative for the Department submitted that since the WTO was not aware of the death of the assessee on the date on which he passed order under s. 18(1)(a) of the Act, he had no alternative but to pass such orders in the name of the assessee. According to him, it was the duty of the legal heirs of the assessee to intimate to the WTO about the death of the assessee. He, therefore, submitted that in any event, the matter may be back to the WTO for giving an opportunity of being heard to the legal heirs of the assessee, before imposing penalty under s. 18(1) .....

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