{"id":7891,"date":"2019-10-15T12:24:27","date_gmt":"2019-10-15T12:24:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-s-gowri-smt-2019-417-itr-45-mad-hc-editorial-slp-of-revenue-is-dismissed-cit-v-s-gowri-smt-2019-417-itr-45-sc\/"},"modified":"2019-10-15T12:24:27","modified_gmt":"2019-10-15T12:24:27","slug":"cit-v-s-gowri-smt-2019-417-itr-45-mad-hc-editorial-slp-of-revenue-is-dismissed-cit-v-s-gowri-smt-2019-417-itr-45-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-s-gowri-smt-2019-417-itr-45-mad-hc-editorial-slp-of-revenue-is-dismissed-cit-v-s-gowri-smt-2019-417-itr-45-sc\/","title":{"rendered":"CIT  v. S. Gowri (Smt.) (2019)  417 ITR 45 (Mad.)(HC)  Editorial : SLP of revenue  is dismissed  CIT  v. S. Gowri (Smt.) (2019)  417 ITR 45 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, since the provisions of section\u00a0271(1)(c)\u00a0of 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\u00a0271(1)(c).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 271(1)(c) : Penalty\u2013Concealment\u2013Legal representative-After initiation of  penalty proceedings death of the assessee-Penalty proceedings cannot be continued  against his legal representatives. [S. 159]<\/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-7891","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-23h","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7891","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=7891"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7891\/revisions"}],"predecessor-version":[{"id":7892,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7891\/revisions\/7892"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}