155 (Mad.] which followed in ‘CIT Vs Smt S ITAT-Nagpur Page 3 of 6 Beantkaur Avtarsingh Juneja Vs ITO. Gowri’ [2020, 116 taxmann.com 764 & 417 ITR 45, Madras], wherein it has been categorically held that, penalty proceedings could not initiated and concluded against the legal representative of the deceased assessee. The former ratio however cannot come to rescue