- (1.)THE petitioner assessee has, in the present petition, challenged an order dated 26 -7 -2002 passed by the Commissioner of Income -tax.
(2.)THE petition arises in the following factual background. For the assessment years 1993 -94 and 1994 -95 the petitioner, though had deducted tax at source as provided under the Income Tax Act, 1961 ('the Act' for short), had not furnished the said returns of such deductions as required under section 206 of the Act within the time prescribed. The Assessing Officer, therefore, issued two separate show -cause notices calling upon the petitioner to show cause why penalty under section 272A(2)(c) be not imposed amounting to Rs.13,300/ - and Rs.51,000/ - for the assessment years 1993 -94 and 1994 -95 respectively at the rate of Rs.100/ - per day of such default.
(3.)THE petitioner did not reply to such show -cause notices nor appeared before the Assessing Officer when such proceedings were fixed for hearing. The Assessing Officer, therefore, in absence of any explanation from the petitioner imposed penalties of Rs.13,300/ - for the assessment year 1993 -94 at the rate of Rs.100/ - per day for a total default of 133 days and of Rs.51,000/ - for the assessment year 1994 -95 for a total default of 510 days by two separate orders both dated 18 -7 -2000.
The petitioner challenged these orders by filing two separate revision petitions under section 264 of the Act before the Commissioner. The Commissioner, by his common impugned order dated 26 -7 -2002 dismissed both the revision petitions. Hence, the petition.