https://www.taxtmi.com/caselaws?id=793427 Where tax was deducted under section 194IA on purchase of immovable property and the seller's PAN was later regularised through Aadhaar linkage within the period covered by CBDT Circular No. 9/2025, higher deduction under section 206AA could not be enforced. Because the seller had filed the return of income and paid tax on the capital gains, the deductor could not be treated as an assessee-in-default under the proviso to section 201(1). The consequential demand raised under section 200A for alleged short deduction, interest and levy was therefore unsustainable and was deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 15 Jun 2026 16:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793427 Where tax was deducted under section 194IA on purchase of immovable property and the seller's PAN was later regularised through Aadhaar linkage within the period covered by CBDT Circular No. 9/2025, higher deduction under section 206AA could not be enforced. Because the seller had filed the return of income and paid tax on the capital gains, the deductor could not be treated as an assessee-in-default under the proviso to section 201(1). The consequential demand raised under section 200A for alleged short deduction, interest and levy was therefore unsustainable and was deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793427