K.L. Manjunath, J.— The assessee is challenging the legality and correctness of the order dated May 31, 2002, passed by the Income Tax Appellate Tribunal, Bangalore in I.T.A. Nos. 678, 679, 680, 682, 683, 684, 685, 686, 687 and 688/Bang/1998 for the assessment years 1995-96. 1996-97, 1996-97, 1994-95, 1995-96, 1996-97, 1996-97, 1997-98, 1997-98 and 1995-96, raising the following substantial questions of law:

1. Whether the appellant falls under the definition of person responsible for deduction of tax at source in terms of Section 204 of the Income Tax Act, 1961?

2. Whether the Tribunal is justified in not holding that the appellant is an AOP within the meaning of Section 2(31) of the Act and assessable as individual and consequently not liable for deduction of tax at source under Section 194C/194-I of the Act?

3. Whether the Tribunal is justified in law in confirming the orders under Section 201(1) of the Income Tax Act when the same has been passed on the secretary/chairman and not on the society?

4. Whether the provision of Section 194C/194-I read with Section 204(iii) of the Income Tax Act are applicable to the appellant-society?

5. Whether the Tribunal is justified in holdi