Jiji Varghese v. ITO(TDS) & Ors.

443 ITR 267High Court2022#407 most cited

What is Jiji Varghese v. ITO(TDS) & Ors. authority for?

No fee under Section 234E can be imposed for periods falling under assessment years prior to June 1, 2015.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Jiji Varghese v. ITO(TDS) · Section 234E fee · applicability prior to June 1 2015 · no fee before 01.06.2015 · retrospective application of section 234E · fee for late filing of TDS statement · processing under Section 200A · Kerala High Court 234E · Jiji Varghese 443 ITR 267 · fee for default in furnishing statement

Sections most often in play

Section 200ASection 234ESection 154Section 250Section 220(2)Section 143(3)Section 147Section 148

Issues it is cited on

section 200a(1)section 200a(1)(c)section 234esection 200asection 200section 220(2)rectification u/s 154section 200(3)section 220section 20section 156section 246

Judgments citing Jiji Varghese v. ITO(TDS) & Ors.

RAMESH CHANDANMAL GUNDECHA,AHMEDNAGAR vs. ITO WARD 1, AHMEDNAGAR, AHMEDNAGAR

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 401/PUN/2026[AY 2013-14 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 391/PUN/2026[2015-16 Q3-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 382/PUN/2026[2015-16 Q1-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 381/PUN/2026[2015-16 Q2-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 370/PUN/2026[2014-15 Q4-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 369/PUN/2026[2014-15 Q2-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

MRS. VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 367/PUN/2026[2013-14 Q2- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 366/PUN/2026[2014-15 Q3-26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 365/PUN/2026[2013-14 Q3- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10(1), PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2689/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

SANCHETI ONIONS PVT LTD,PUNE vs. WARD 10 (1) PUNE, PUNE

In the result, the appeals of the respective assessee(s) are ALLOWED

ITA 2688/PUN/2025[2014-15]Status: DisposedITAT Pune17 Apr 2026AY 2014-15

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Sourabh PatilFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 383/PUN/2026[2014-15 Q1- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

VANDANA ABHAY TATED,NASHIK vs. ITO WARD 2(1), NASHIK, NASHIK

In the result, all the appeals of the assessee are ALLOWED

ITA 368/PUN/2026[2013-14 Q4- 26Q]Status: DisposedITAT Pune17 Apr 2026

Bench: Dr.Manish Borad & Shri Pavan Kumar Gadale

For Appellant: Shri Piyush Premchand BafnaFor Respondent: Shri Ganesh B. Budruk
Section 154Section 200ASection 200A(1)Section 234ESection 250

…rala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01.06.2015. Similar view has been taken in Jiji Varghese VS. ITO(TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no fee u/s.234E can be imposed for the periods of the respective A.Ys. prior to 1st June, 2015. Similar view was also taken by this Tribunal in the case of Dadasaheb Vitthalrao Urhe Vs. ITO (TDS), Pune in ITA Nos.1286 to 1309/PUN/2023, dated 29.02.2024. Thus, it is seen that the issue raised in the these appeals is covered in f…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2738/PUN/2025[2015-16(26Q-Q3)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2737/PUN/2025[2015-16(26q-q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2736/PUN/2025[2015-16(24Q-Q2)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2735/PUN/2025[2015-16(24Q-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2734/PUN/2025[2014-15(Q26-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2733/PUN/2025[2014-15(24Q-Q1)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

DURGA MACHTECH PVT.LTD,PUNE vs. ITO, TDS WARD-1, PUNE

Appeals of the assessee are allowed for statistical purposes

ITA 2732/PUN/2025[2013-14(26Q-Q4)]Status: DisposedITAT Pune26 Mar 2026

Bench: Shri Dr. Dipak P. Ripote & Shri Vinay Bhamoresl.

For Appellant: Revenue byFor Respondent: Shri Shashank Ojha (Virtual)
Section 154Section 200ASection 234E

…ssessee. The assessee, therefore, prays to set aside the order of CIT(A) dt 29/08/2025 for re-adjudication, de novo, after taking into account that the delay is not applicable, when jurisdiction is challenged, by the assessee. Refer Jiji Varghese v ITO (2022) 443 ITR 267 (Ker). 4. Without prejudice to Ground No 1 to 3 above on the basis of facts and circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals) of National Faceless 47,760/- u/s 234E for the period prior to 01st June, 2015. 5. The appellant craves leave to add, alter. omit or substitute any of the grounds at the time of hearin…

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Jiji Varghese v. ITO(TDS) & Ors. (443 ITR 267) — Cited in 220 Judgments | BharatTax