Dismissing the appeal of the revenue the Court held that, since the provisions of section 271(1)(c) of the Income-tax Act, 1961 depend upon the guilty animus or mens rea on the part of the assessee, the legal representative cannot be held liable to defend those penalty proceedings or be held guilty of any mens rea. Therefore, unless the penalty proceedings are concluded against a living assessee, the legal heirs cannot be held liable to face those proceedings or pay any sum determined as penalty payable under section 271(1)(c).