2019 (1) TMI 1261

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....ri R. Clement Ramesh Kumar, Addl.CIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-10, Chennai, dated 12.06.2018, confirming the penalty levied by the Assessing Officer under Section 271(1)(c) of the Income-tax Act, 1961 (in short 'the Act') for the assessment year 2011-12. 2. No ....

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....gies Ltd. On a query from the Bench, the Ld. D.R. submitted that both the companies have deducted tax at source at the time of making payment. However, the assessee admittedly disclosed only the income received from M/s Infosys Technologies Ltd. The assessee has not disclosed the salary received from HCL in the return of income. On a query from Bench, the Ld. D.R. submitted that the assessee has n....

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....ut also failed to claim the TDS made by the M/s HCL Technologies Ltd. Had the assessee claimed TDS made by the M/s HCL Technologies Ltd., then we may say that the assessee has concealed part of income or furnished inaccurate particulars of income. The very fact that the assessee has not claimed TDS made by the M/s HCL Technologies Ltd. shows that there was a reasonable cause on the part of the ass....