Assessment of the deductee was completed at loss for the  assessment years 2008-09 to 2011-12.  The Department recovered amounts from the deductor on account of interest under section 201(1A) of the Act.  On writ the  High Court held that in a situation where the assessee, having been assessed at a loss figure, was not required to pay any tax on its income, there was no reason to hold the deductor in default under section 201(1) and (1A) of the Act, that interest recovered under section 201(1A) of the Act could not be legally retained by the Department and ought to have been refunded and directed the Department to refund the interest amount collected under section 201(1A) of the Act from the deductor on behalf of the assessee together with interest under section 244A of the Act, who in turn, shall pay it to the assessee in accordance with law. SLP of Revenue is dismissed.   (AY.2008-09 to 2011-12)