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Posts tagged "why penalty on legal heir"

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Tag: why penalty on legal heir

IT Judgement

Penalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir

September 12, 2022 0 Comments
Penalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir   Hon'ble ITAT held that the Penalty so imposed is not maintainable against the legal heir of the Assessee.   The Pune ITAT observed d as under:   “We next note ...
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