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 section 271AAB was issued by the Assessing Officer on 13.10.2015 in the name of the assessee, who had already expired on 29.04.2015. He has filed a copy of the relevant death certificate and contended that the pena...