2006 (5) TMI 569

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....: Waseequddin ORDER 1. Heard Shri Sanjieva Shankhdhar, the learned counsel for the appellants and Shri Waseequddin, the learned counsel for the respondent. This is a bunch of fourteen appeals preferred under section 260A of the Income-tax Act with respect to different assessment years, namely, 1994-95, 1995-96, 1996-97, 1997-98, 1998-99 1999-2000 and 2000-01. 2. The following substantial ....

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...., the learned counsel for the appellants has submitted that non-deduction of tax at source, for which penalty has been imposed under section 271C of the Income-tax Act and against which an appeal is already pending, would not absolve the assessee of the penalty imposable under sections 272A(2)(g) and 272A(2)(c). It is further submitted by him that the violation of provisions of sections 203 and 20....

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.... of the judgment and orders of the said two appeals have been placed before us. In Sri Ram Memorial Education Promotion Society's case (supra) in which one of us (R.P. Yadav, J.) was a member, the view taken by this Court was that once a person prescribed or concerned or the assessee has been subjected to a penalty under section 271C, for not deducting the tax at source, there would not arise ....

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....he learned counsel for appellants has stated that on inquiry, he has come to know that the aforesaid orders passed by this Court in the said income-tax appeals have not been challenged before the Hon'ble Apex Court by filing S.L.P. And, therefore, they have attained finality. 8. In view of the aforesaid two judgments, which have not been challenged before the Hon'ble Supreme Court the s....