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2012 (8) TMI 128 - AT - Income TaxNon deduction of tax at source - demands raised under section 201(1) and 201(1A) r.w.s. 194 - Held that:- The onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery liability can be invoked. The provisions regarding interest in delay in depositing the taxes are set out in Section 201(1A)and recovery provisions are set out in Section 201(1) - recovery provisions u/s 201(1) can be invoked only when loss to revenue is established, and that can only be established when it is demonstrated that the recipient of income has not paid due taxes thereon - once assessee furnishes the requisite basic information, the AO can very well ascertain the related facts about payment of taxes on income of the recipient directly from the recipients of income - matter is restored to the file of the AO for fresh adjudication - in favour of assessee for statistical purposes.
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