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In the result, the appeals filed by the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
TDS for the period prior to 01.04.2015 is permitted to be reopened for claiming refund. The judgment will have prospective effect accordingly. It is further observed that the question of constitutional validity of Section 234E shall remain open to be considered by the Division Bench and shall not get concluded by the order of the learned Single Judge. (Para 27