https://www.taxtmi.com/caselaws?id=776005 The ITAT Delhi held that the typographical errors in the assessee's quarterly TDS returns did not amount to willful default or malafide intent to defraud the revenue. The AO's issuance of a single consolidated penalty order under section 271C for multiple assessment years was improper and rendered the order void ab initio. Consequently, the penalty under section 271C was not justified, and the assessee's appeal was allowed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776005 The ITAT Delhi held that the typographical errors in the assessee's quarterly TDS returns did not amount to willful default or malafide intent to defraud the revenue. The AO's issuance of a single consolidated penalty order under section 271C for multiple assessment years was improper and rendered the order void ab initio. Consequently, the penalty under section 271C was not justified, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776005