Assessing Officer held that assessee-bank gave interest on deposits without deducting tax at source to its customers. He held that the assessee violated the provision of section 194A and declared assessee as assesse in default. CIT (A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that  if assesse bank would file documents as required under first proviso to section 201 before Assessing Officer and Assessing Officer would be satisfied that customers had shown their interest income received from assesse bank in their respective return of income and had remitted tax on it, then assessee should not be treated as an assesse in default and in case assessee would fail to file documents, Assessing Officer would be at liberty to pass order in accordance to law. Matter remanded.  Followed Hindustan Coca Cola Beverages Ltd. v. CIT (2007) 293 ITR 226 (SC). (AYs. 2014-15, 2015-16)