2019 (8) TMI 1883 - SCH - Income Tax

Penalty u/s 271(1)(c) levied on the legal representative/heirs - penalty was initiated assessee-husband but not concluded prior to his death - penalty in hand of wife post husband death - interpretation of Section 159 - As decided by HC 2019 (3) TMI 1165 - MADRAS HIGH COURT Once the provisions of Section 271 (1) (c) depend upon the guilty animus or mens rea on the part of the assessee concerned naturally as legal representative the wife cannot be held liable to defend those penalty proceedings or be held guilty of any mens rea on the part of the husband. Therefore unless the penalty proceedings are concluded against a living assessee the legal heirs cannot be held liable to face those proceedings or pay any sum determined as penalty payable under Section 271 (1) (c) HELD THAT - Delay condoned. The petitions stand dismissed. Question of law is left open. Pending applications stand disposed of.

Summary

The Supreme Court of India in 2019 (8) TMI 1883 - SC Order, with Hon'ble Mr. Justice Rohinton Fali Nariman and Hon'ble Mr. Justice Surya Kant presiding, dismissed the petitions after condoning the delay. The question of law remains open, and pending applications have been disposed of.