Penalty u/s 271E levied on the deceased person - The notice of ...
Case Laws Income Tax
February 8, 2023
Penalty u/s 271E levied on the deceased person - The notice of penalty was served in the name of dead person; no notice was served on the legal heirs of the deceased assessee. Such notices issued in the name of dead person, is not curable even by applying provisions of Section 292B - AT
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