Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (1985)13ITD158(Pat.)
1. This is a departmental appeal against the order of the AAC cancelling the levy of penalty under Section 271(1)(c) of the Income-tax Act, 1961 ('the Act'), for alleged concealment. The ITO levied the penalty under Section 271(1)(c) on Shri Bibhuti Mishra, who died on 4-4-1981 and the penalty order was passed after the death of late Shri Bibhuti Mishra in October 1981. Thus, the ITO levied the penalty on a dead person. In the penalty order, no reference was made that Shri Bibhuti Mishra had died. Further, no show-cause notice was issued in the name of legal representative before levy of penalty in question. The penalty, thus, levied on a dead person without issuing any show-cause notice to the legal representative was obviously an invalid order.2. The authorised representative stated that the departmental appeal is liable to be dismissed only on this preliminary ground. In this connection, the authorised representative relied upon the following case laws: In this case, it was held by...
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