2020 (5) TMI 162

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....RDER PER M. BALAGANESH, ACCOUNTANT MEMBER: The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-10, Chennai in ITA No.151/16-17/C.I.T(A)-10, dated 30.01.2018 for the assessment year 2014-15. 2. Though the assessee has raised several grounds of appeal, we find that only effective issue that is to be decided in the instant appeal is as to whether the learne....

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....see was asked to furnish reconciliation statement together with the corresponding TDS element thereon. She submitted reconciliation statement and stated that certain amounts that were reflected in Form 26AS of the assessee does not belong to them and accordingly assessee was not aware of those receipts. Hence, assessee pleaded that the said sum totaling to Rs. 4,43,662/- and interest of Rs. 37,62....

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....ee, learned CIT(A) upheld the action of the Ld. A.O. 4. Before us, Ld. A.R. stated that reconciliation statement submitted by the assessee before the lower authorities were not properly appreciated by the lower authorities. But in response to a specific query raised by the Bench to the Ld. A.R., with regard to claim of entire TDS as per Form 26As , the Ld. A.R. answered in affirmative. The law is....