1984 (12) TMI 94

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..... file the returns for the asst. yrs. 1968-69 to 1972-73 as required under s. 14(1) of the Act. The returns were filed only on 19th Jan., 1978. The WTO initiated penalty proceedings under s. 18(1)(a) of the Act and issued a show case notice to the assessee on 7th March, 1979 and the case was fixed for hearing on 30th April, 1979. Further opportunity was allowed to the assessee but the assessee died .....

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..... led with reared to the ownership of the house property, further, the assessee could not collect the particulars of his house property in time. Both the arguments of the assessee were negative and the penalties were confirmed. 3. The counsel of the assessee only made submission on the legal ground. It was stated that the assessee died on 13th June, 1980 whereas the penalties on the dead person h .....

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..... nalty orders have been passed when the assessee was dead. The assessee died on 13th June, 1980 whereas the penalty order have been passed by the WTO, even after the death on him on 7th March, 1981. The assessee had cited various decision on the basis of which it is clear that no penalty could be imposed on a dead person. Under the above circumstances the penalty orders passed by the authorities be .....

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