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. \u00a0On appeal by the revenue that dismissing the appeal the Court held that\u00a0 \u00a0no 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\u00a0159\u00a0could not be applied to the legal representative. Penalty could not be levied on the legal representatives under section\u00a0158BFA\u00a0.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 158BFA : Block assessment \u2013 Penalty \u2013 Legal representative-
\n No proceedings for penalty for concealment of income was initiated against person prior to his death \u2014 Penalty cannot be imposed on legal representatives .[ S. 158BC, 159 271(1)( c ) ]<\/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":[1],"tags":[],"class_list":["post-7262","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1T8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7262","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=7262"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7262\/revisions"}],"predecessor-version":[{"id":7263,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7262\/revisions\/7263"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}