142(2) notice received after persons death. solution please?

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  1. V K Khanna

    V K Khanna Active Member

    1. Legal heir is not responsible to pay from his pocket ....

    (para: Tax liability of dead person - who's responsible) and

    (para: points to remember)

    2. Penalty dies with the deceased........
    Order No 259/94-A dated 14.9.1994 of CESTAT in the case of Manjit Sethi vs Collector of Customs, Chandigarh

    The operative part of the judgement is reproduced as under:-

    "Generally penalty dies with the deceased. It is a settled principle that penalty cannot be imposed after death and even if it was imposed but not recovered during the life time, the same cannot be recovered from the legal heirs. In other words, penalty cannot be imposed after death of the concerned person and if imposed, the same cannot be recovered from the legal heirs."

    3. Notice or assessment order issued against dead person .......

    Order dated 20.7.2011 passed by IT Appellate Tribunal Mumbai in the case of Avinash V Vyas (legal heir of late Sita Vinod Vyas vs ITO (ward 12(2)(3) Mumbai
    Last edited: Sep 17, 2015
    ZED likes this.
  2. V K Khanna

    V K Khanna Active Member

    ZED likes this.
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