Liability of representative assessee under section 161 of the income tax act 1961

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Lakshmish Kant (Querist)
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30 January 2014 Whether Penalty under Section 271(1)(c) of the Act can be lmposed and payable on the representative assessee considering the provisions of section 161 of the Act which speaks about the Tax only. As per section 2(24) of the Act, Tax does not includes the Penalty. However, Tax includes the interest whic may be charged under section 234.
Please advise with Case Laws. Matter is urgent.
LAKSHMISH KANT
ishassociates@gmail.com
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Lakshmish Kant

Lakshmish Kant (Querist)
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30 January 2014 Please provide the relevant case law.

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