- (1.) HEARD Shri Sanjieva Shankhdhar, the learned counsel for the appellants and Shri Waseequddin, the learned counsel for the respondent.
(2.) THIS is a bunch of fourteen appeals preferred under s. 260A of the IT Act with respect to different assessment years, namely, 1994 -95, 1995 -96, 1996 -97, 1997 -98, 1998 -99, 1999 -2000 and 2000 -01.
(3.) THE following substantial questions of law have been raised in these appeals : "(i) Whether the Hon'ble Tribunal was justified in entertaining the plea of the erring assessee that Form No. 26A has to be submitted only after TDS was made according to s. 194A ? (ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified that one default committed by the assessee could be a reasonable cause for the commission of another default ? (iii) Whether in a case where the assessee has not deducted the tax at source in time and Form No. 26A was submitted after the TDS has been made, whether the Tribunal was right in holding that there was no delay in filing the Form No. 26A as per provisions of s. 206 of the IT Act - Shri Sanjieva Shankhdhar, the learned counsel for the appellants has submitted that non -deduction of tax at source, for which penalty has been imposed under s. 271C of the IT Act and against which an appeal is already pending, would not absolve the assessee of the penalty imposable under ss. 272A(2)(g) and 272A(2)(c). It is further submitted by him that the violation of provisions of ss. 203 and 206 itself makes out a case for levying the penalty, irrespective of the fact that the penalty has been imposed upon the assessee under s. 271C of the Act.;