On account of assessee’s failure to deduct tax at source, AO raised demand under S. 201 and during pendency of appellate proceedings, he initiated penalty proceedings under S.271C of the Act. On writ the Court has directed that so long as appeal was pending before Tribunal, revenue authorities should be restrained from passing any order imposing penalty on assessee under sections 271C and 206AA of the Act. (AY. 2018 -19)