https://www.taxtmi.com/caselaws?id=1676 The SC held that Circular No. 275/201/95-IT(B) bars enforcement of a demand under section 201(1) once the tax-deductor satisfies the officer that the deductee has paid the tax, but it does not affect liability to interest under section 201(1A) or penalty under section 271C. Applying the circular, the Court found it applicable to the facts, noted the deductee had paid the tax and the appellant had already paid interest under section 201(1A), and thus the section 201(1) demand could not be enforced. en-us Thu, 16 Aug 2007 00:00:00 +0530 Sat, 13 Sep 2025 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1676 The SC held that Circular No. 275/201/95-IT(B) bars enforcement of a demand under section 201(1) once the tax-deductor satisfies the officer that the deductee has paid the tax, but it does not affect liability to interest under section 201(1A) or penalty under section 271C. Applying the circular, the Court found it applicable to the facts, noted the deductee had paid the tax and the appellant had already paid interest under section 201(1A), and thus the section 201(1) demand could not be enforced. Case-Laws Income Tax Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1676