2014 (10) TMI 823

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....or the Respondent : Shri S.C. Mohanty, D.R, ORDER George Mathan (Judicial Member). This is an appeal filed by the assessee against the order of the learned Commissioner of Income-tax (Appeals), Cuttack, in I. T. Appeal No. 0141/2010-11, dated July 24, 2013, for the assessment year 2005-06 against the confirmation of levy of penalty under section 271(1)(c) of the Income-tax Act, 1961. 2....

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....see. It was the submission that the Assessing Officer while completing the assessment treated the said two amounts as income of the assessee. It was the submission that in the penalty proceedings, the assessee had submitted that the amounts were reimbursement and consequently was not liable to be treated as the income of the assessee. The assessee had also produced before the Assessing Officer the....

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....x (Appeals). 5. We have considered the rival submissions. A perusal of the assessment order clearly shows that the Assessing Officer has treated the amount of Rs. 5,000 per month towards hospitality allowance reimbursement and Rs. 1,000 per month towards telephone allowance reimbursement as the salary income of the assessee. Admittedly the letter dated September 6, 2010, which has also been ext....