SMT. JIJEEBAI SHINDE v. GIFT TAX OFFICER
[Citation -1984-LL-0428-4]
Citation | 1984-LL-0428-4 |
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Appellant Name | SMT. JIJEEBAI SHINDE |
Respondent Name | GIFT TAX OFFICER |
Court | ITAT |
Relevant Act | Income-tax |
Date of Order | 28/04/1984 |
Assessment Year | 1970-71 |
Judgment | View Judgment |
Keyword Tags | initiation of penalty proceedings • legal representative • estate duty • legal heir • gift-tax |
Bot Summary: | This is an appeal filed by the assessee against the order of the AAC upholding the levy of a penalty of Rs. 1,266 under s. 17(1)(a) of the GT Act. The GTO initiated penalty proceedings under s. 17(1)(a) of the GT Act and imposed a penalty of Rs. 1,266 on the assessee. The assessee went appeal and before the AAC it was submitted that in this case the gift-tax assessment order of the notice of demand itself and had not been served on the assessee and the levy of penalty under s. 17(1)(a) is totally unjustified. Both the contentions of the assessee were rejected by the AAC and he uphold the levy of penalty in this case. Counsel for the assessee submitted firstly that neither any copy of the assessment order or form a notice of demand has ever been served on the legal representative of the deceased and there was no valid initiation of penalty proceedings in this case. Counsel before us is that no penalty can be imposed on the legal representative of the deceased under s. 17(1)(a) of the GT Act for the reason that in s. 19(3) of the GT Act, s. 17 has not been mentioned and, accordingly, there is no liability on the legal representative of the deceased under s. 19 of the GT Act for payment of any penalty under s. 17 of the said Act. Representative of the Department, we are firmly of the view that the levy of penalty under s. 17(1)(a) of the GT Act of Smt. Jijibai Shinde, legal representative of the deceased, Smt. Lilabai Matkar, is totally unjustified and, accordingly, we cancel the said penalty. |