Lampmaster Wolters India P. Ltd. v. ITO

141 Taxmann.com 149Income Tax Appellate Tribunal2022#8750 most cited

What is Lampmaster Wolters India P. Ltd. v. ITO authority for?

Late fees under section 234E can be levied for belated TDS returns filed, and processed, on or after June 1, 2015, in line with amendments to section 200A.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Lampmaster Wolters India P. Ltd. v. ITO · section 234E · section 200A · section 200(3) · TDS returns · late fee · belated TDS returns · assessment date · June 1 · 2015

Sections most often in play

Section 1961: Sections 143(3)Section 1961: Sections 200(3)Section 1961: Sections 200ASection 1961: Sections 206CSection 1961: Sections 206C(6)Section 1961: Sections 206C(7)Section 1961: Sections 234ESection 1962: Rule 31AA

Issues it is cited on

section 272a(2)(k)tax collected at sourcesection 206csection 206section 192section 200(3)section 200asection 234esection 200tax deducted at sourcesection 201service of notice

Judgments citing Lampmaster Wolters India P. Ltd. v. ITO

Shri Nirmal Rajendra Jagetiya, Jamnagar vs. The ITO (TDS-3), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(5)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 257 & 258/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2013-14 & 2014-15) Nirmal Jagetiya (Prop. of Manish Metal Corporation), 301, Gurunanak Apartment, Hirji Mistri Road, Jamnagar, Gujarat-360004 स्थायी लेखासं./जीआइआरसं./PAN/GIR No.:RKTN0201E (Assessee) Assessee by Respondent by Date of Hearing Date of Pronouncement Rajendra Vs. Income Tax Officer TDS-3, Jamnagar (Respondent) : Shri Dushyant Maharshi, AR : Shri Ashish Kumar Pandey, Sr.DR : 16/…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 994/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 993/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 992/COCH/2022[2018-19]Status: DisposedITAT Cochin15 Apr 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 991/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 990/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 989/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 988/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 987/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 986/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 985/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 984/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Lampmaster Wolters India P. Ltd. v. ITO (141 Taxmann.com 149) — Cited in 12 Judgments | BharatTax