Assessee deducted tax at source under section 194J on payment made by it. Assessing Officer treated assessee as assessee in default and charged interest under section 201(1A). Commissioner (Appeals) held  that assessee admitted short deduction of tax at source as a result of wrongly applying provisions of section 194C and, thus, assessee is  liable to pay interest under section 201(1A) on account of admitted short deduction. On appeal  the  assessee contended that interest under section 201(1A) was incorrectly charged. Tribunal directed the  Assessing Officer to look into contention of assessee with regard to incorrect levy of interest under section 201(1A) and pass order afresh in accordance with law. (AY. 2008-09)