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Income Tax penalty amount not recoverable from legal representatives of accused
Case Law Details
- Case Name
- Beantkaur Avtarsingh Juneja Vs ITO (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Nagpur
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Beantkaur Avtarsingh Juneja Vs ITO (ITAT Nagpur)
The case of Beantkaur Avtarsingh Juneja versus the Income Tax Officer (ITO), Nagpur, has sparked significant debate regarding the recoverability of income tax penalties from the legal representatives of deceased individuals accused of tax offenses. In a recent decision by the Income Tax Appellate Tribunal (ITAT) Nagpur, the issue was thoroughly examined, shedding light on crucial aspects of tax law and its application in such scenarios.
The crux of the matter revolved around the imposition of a penalty under section 271B of the ...
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