Assessing Officer sent a notice to assessee for non-deduction of TDS on medical insurance premiums and payments to co-insurance companies-Assessee-company failed to provide relevant details. No reply was filed. The Assessing Officer  treated  the   assessee to be an’assessee-in-default’ and raised demand. CIT(A) up held the order. On appeal the matter is remanded back to the file of the Assessing Officer to afford one more  opportunity of being heard to assessee.   (AY. 2012-13, 2014-15)