TDS recovery can be made from TDS defaulter at any time if payee doesn't pay due taxes

IT : Where deductor fails to deduct tax at source, after deductee's tax liability is determined and found payable after considering self-assessment tax paid under section 140A, that TDS - to that extent, could be recovered by Revenue from deducto rat any time; interest liability on TDS, which is sought to be collected per section201(1A) follows, being compensatory, i.e., is consequential or concomitant. However, where there is no such outstanding demand, i.e., of determined tax liability of