https://www.taxtmi.com/caselaws?id=70042 The court upheld the Assessing Officer's levy of interest under section 201(1A), rejecting the CIT (Appeals) direction to restrict the interest to the date of payment by recipients. It emphasized the employer's liability for interest, holding them solely responsible for payment. The court dismissed arguments of double taxation and upheld the continuous nature of interest until paid by the employer. The original levy of interest was maintained, setting aside the CIT (Appeals) decision. en-us Wed, 26 Jul 1995 00:00:00 +0530 Wed, 13 Apr 2011 16:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70042 The court upheld the Assessing Officer's levy of interest under section 201(1A), rejecting the CIT (Appeals) direction to restrict the interest to the date of payment by recipients. It emphasized the employer's liability for interest, holding them solely responsible for payment. The court dismissed arguments of double taxation and upheld the continuous nature of interest until paid by the employer. The original levy of interest was maintained, setting aside the CIT (Appeals) decision. Case-Laws Income Tax Wed, 26 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70042