Penalty order passed in the name of death person after death is invalid

Sri. Varadarajan Narayan Aiyar Vs ITO (ITAT Bangalore)

ITAT Bangalore held that any proceedings taken against the deceased before his death shall be deemed to have been taken against the legal representative. However, penalty order passed in the name of death person after his death is invalid.

Facts- The assessee has sold a property for Rs.2,14,22,160 and received Rs.2,12,07,936 from the purchaser after deduction of TDS at 1% as per the provisions of section 194-IA of the Act. Out of the consideration

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