Penalty U/s. 271 (1) (c) and Payment

Dear Friends:

One company has received Demand Notice under Section 271 (1) (c) of Rs. 20000/- Company has paid the amount in SBI Branch. But after paying the amount they come to know that in Demand Notice IT Dept has mentioned that this amount should be paid in XYZ City but Company has shifted Office into another near by city say for example ABC. Is there any problem in such case? Both the city are in same Stat.

Please guide me.

Thanks,
Viral