Turn in all the cases. The returns were furnished on 12.06.1996. It is not a procedural or technical mistake. The D.D.O. is responsible for furnishing the return, so we do not agree with the plea taken by the learned counsel for the assessee, that it was supposed to be furnished by the Headquarters. It is the pios duty of the D.D.O. to furnish the return. It shows gross negligence on the part of the D.D.O, who has not furnished the return in Form No. 27EC well in time.

It is not a technical mistake. The liability cannot be shifted on the Chartered Accountant or Headquarters. Such plea is not sufficient to make out the reasonable cause. When it is so, then we find no reason to interfere with the impugned order passed by the Tribunal. The same is hereby sustained alongwith the reasons mentioned therein. The answer to the substantial questions of law is in favour of the Department and against the assessee. In the result, all the four appeals filed by the assessee are dismissed.