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Penalty Order Passed on Deceased Assessee Is Void: ITAT Mumbai Quashes Section 271AAC Penalty

SEO Expert January 27, 2026

The Tribunal held that a penalty order issued after the death of the assessee is void ab initio. Since notices were not served on legal heirs, the penalty under section 271AAC was set aside.

The post Penalty Order Passed on Deceased Assessee Is Void: ITAT Mumbai Quashes Section 271AAC Penalty appeared first on TaxGuru.

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