Section 271(1)(c) Penalty proceedings initiated against Assessee cannot continue against Legal Heir

Late Kadir Usman Shaikh Vs ITO (ITAT Pune)

It emerges at the outset that the appellant herein Smt. Bilkis Kadir Shaikh the legal heir of the diseased assessee Shri Kadir Usman Shaikh.

That being the case, we quote CIT vs. S.Gouri [2019] 417 ITR 45 (Madras) to hold that the impugned penalty imposed by the Assessing Officer is not maintainable against the assessee’s legal heir herein under section 159 of the Act. We therefore delete the impugned penalty for this precise reason alone. All o

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