Initiation of Penalty proceeding against Dead Person is Bad in Law

ACIT Vs Vijay Kumar Agarwal (ITAT Kolkata)

The ld. counsel for the assessee before us has raised a preliminary issue that the penalty proceedings having been initiated by the Assessing Officer against a dead person, initiation itself was bad-in-law and the penalty imposed under section 271AAB is not sustainable. He has pointed out that the notice initiating penalty proceedings under Please become a Premium member. If you are already a Premium member, login here to access the full content.