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Income Tax - Highlights / Catch Notes

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Penalty u/s 271(1)(c) levied on the legal representative/heirs - ...

Case Laws     Income Tax

March 25, 2019

Penalty u/s 271(1)(c) levied on the legal representative/heirs - 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 u/s 271(1)(c)

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