TaxTMI 
TaxTMI 
2019 (1) TMI 1261
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.... 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 one appeared for the assessee even though not....
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.... 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 not claimed the TDS made by M/s HCL Technologies L....
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.... 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 assessee in not disclosing the salary received from M/....