2019 (4) TMI 1669

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.... MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 1, Gurgaon dated 28.09.2018 pertaining to A.Y 2010-11. 2. The solitary grievance of the assessee is that the CIT(A) erred in confirming the levy of penalty u/s 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act']. 3. Roots for levy of penalty li....

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....essing Officer levied penalty u/s 271(1)(c) of the Act on the difference of amount of TDS and tax paid by the assessee amounting to Rs. 76,674/-. 5. The assessee carried the matter before the CIT(A) but without any success. 6. Before me, the ld. AR vehemently stated that returned income and assessed income are same and, therefore, it cannot be said that any part of income was concealed, on w....