The Tribunal held that merely because the legal representative withdrew the appeal pending before the Tribunal against the quantum addition, after the expiry of the assessee, and the legal representative was not in a position to explain the source of investment, that could not be a reason for levying penalty under section 158BFA(2) of the Act.  On appeal by the revenue that dismissing the appeal the Court held that   no penal proceedings had been initiated against the assessee, when he was alive. The assessment had not been done in the hands of the legal representatives and, therefore, section 159 could not be applied to the legal representative. Penalty could not be levied on the legal representatives under section 158BFA .