Penaltyy on legal heir

This query is : Resolved

Dolly Arora (Querist)
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23 September 2016 Is there any case law to determine whether the penalty can be levied on the Legal Heir u/s 271(1)(c) or not :-

Brief Facts of the Case :- The assessee has filed ROI, after his death and subsequent to the notice u/s 148, the Legal Heir has revised the return and has paid the taxes along with interest.
Whether the penalty will also be imposed on the legal heir?

Thanks in advance

Amol S Joglekar

Amol S Joglekar (Expert)
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23 September 2016 penalty may be imposed on legal heir.

Dolly Arora

Dolly Arora (Querist)
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23 September 2016 Thanks Sir !

I have already read a lot on this.
It would be great if you quote any instance in which penalty on L/H is being waived, it would be of great help.

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Amol S Joglekar

Amol S Joglekar (Expert)
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23 September 2016 https://www.caclubindia.com/experts/letter-format-to-drop-penalty-u-s-271-1-c--919305.asp

please go through the link. B Chackrapani Warrier, a PEER in the field and expert on CCI, has given a good format.