Held that in the absence of an ascertainable amount and identifiable payee, the assessee could not be treated as an “assessee in default” for mere book entries passed within the meaning of section 201(1) of the Act and consequentially interest under section 201(1A) could also not be levied in respect of the year-end provision. Relied on UCO Bank v. UOI  (2014) 369 ITR 335 (Delhi) (HC), ADIT   v. Ericsson Communications Ltd (2015) 378 ITR 395 (Delhi)(HC).(AY.2013-14, 2014-15)