Held, that when the assessee had deducted tax at source in the subsequent year, the demand under section 201(1) could not be raised and interest under section 201(1A) could be charged only up to the date of deduction. Where the payee was not known, or where transactions had been reversed or cancelled, provisions of tax deduction at source were not applicable. The Commissioner (Appeals) was right in granting relief to the assessee and in directing the Assessing Officer to verify the facts and calculate interest up to the date of deduction.(AY.2014-15 to 2017-18)