Penalty u/s 271(1)(c) levied on the legal representative/heirs - ...

Legal heirs not liable for penalties u/s 271(1)(c) if deceased's liability wasn't finalized before death.

March 25, 2019

Case Laws Income Tax HC

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)

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Penalty u/s 271(1)(c) levied on the legal representative/heirs - ...

Legal heirs not liable for penalties u/s 271(1)(c) if deceased's liability wasn't finalized before death.

March 25, 2019

Case Laws Income Tax HC

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