Penaltyy on legal heir

This query is : Resolved 

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

23 September 2016 penalty may be imposed on legal heir.

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.

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.


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