Held that the appeal, that the penalty amount is \u00a0not recoverable from the legal representative of accused as imposition of penalty is \u00a0intended to penalise the accused ; therefore, recovery of penalty from the legal representative would amount to punishing the legal representative.\u00a0 Penalty order is\u00a0\u00a0 set aside.\u00a0 The Tribunal also held that sub-section\u00a0(4)\u00a0of section\u00a0159\u00a0of the\u00a0Income-tax Act, 1961\u00a0only 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\u00a0(1)\u00a0and sub-section\u00a0(4)\u00a0of section\u00a0159\u00a0suggested 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. \u00a0(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 271B : Penalty-Failure to get accounts audited-Death of assessee-Legal representative-Legal representative of deceased offender or criminal could not be penalised for offences or crimes committed by deceased.[S.44AB, 139(1), 159(4)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52358","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dCu","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52358"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52358\/revisions"}],"predecessor-version":[{"id":52359,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52358\/revisions\/52359"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}