Easy Office
LCI Learning

Penalty against legal heir

This query is : Open 
Profile Image

Profile Image

(Querist)
27 November 2012 Assessee died in December 2009 and his legal heir filed his return.

In the scrutiny assessment, the ITO has issued penalty notice u/s 271(1)(c).

Is there any case law or section which prohibits penalty proceedings against Legal Heir?
Profile Image

CA Siddhartha Bhardwaj

Profile Image

CA Siddhartha Bhardwaj (Expert)
27 November 2012 Under Income Tax Act penalty can be levied on the legal heir. The prohibition is in Wealth Tax Act.
Profile Image

CA Ashwani Agarwal

Profile Image

CA Ashwani Agarwal (Querist)
27 November 2012 I am sorry, i have to change my question. The penalty has been levied on the deceased assessee and not on legal heir.
Upgrade to CAclubindia Pro. Subscribe Now!


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries


CCI Pro
Live Budget News and Updates

Trending Online Classes

view all classess
Let's Talk Money: You've Worked Hard for It, Now Make It Work for You
Click here for more bestsellers


Answer Query



Quick Links