Held that the appeal, that the penalty amount is  not recoverable from the legal representative of accused as imposition of penalty is  intended to penalise the accused ; therefore, recovery of penalty from the legal representative would amount to punishing the legal representative.  Penalty order is   set aside.  The Tribunal also held that sub-section (4) of section 159 of the Income-tax Act, 1961 only empowered the recovery of the tax liability to the extent of estate of the deceased assessee succeeded by the legal representative. The conjoint reading of sub-section (1) and sub-section (4) of section 159 suggested that, in case of death of the assessee, the tax subject to estate of the deceased assessee could only be recovered (if any) from the legal representative. Conversely, nothing other than tax can be fastened to the estate succeeded by the legal representative.  (AY. 2017-18)