https://www.taxtmi.com/caselaws?id=463065 ITAT Delhi held that imposing a consolidated penalty under section 271C for multiple assessment years was not permissible, as each year is distinct and penalties must be levied separately for defaults in each reportable period. The tribunal found that the penalty was based on short deductions due to clerical errors, not willful default, and noted the need for a liberal interpretation of TDS provisions without malice. The common penalty order covering several years was quashed, and the appeal was allowed, setting aside the penalty imposed by the lower authorities. en-us Wed, 18 Dec 2024 00:00:00 +0530 Mon, 04 Aug 2025 20:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463065 ITAT Delhi held that imposing a consolidated penalty under section 271C for multiple assessment years was not permissible, as each year is distinct and penalties must be levied separately for defaults in each reportable period. The tribunal found that the penalty was based on short deductions due to clerical errors, not willful default, and noted the need for a liberal interpretation of TDS provisions without malice. The common penalty order covering several years was quashed, and the appeal was allowed, setting aside the penalty imposed by the lower authorities. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463065