https://www.taxtmi.com/caselaws?id=444402 Section 205 of the Income-tax Act bars a direct demand on the assessee to the extent tax has been deducted at source, and Form 16A is only one mode of proving that deduction. Where other reliable material such as return declarations, ledger entries, complaint to the revenue, and surrounding circumstances prima facie establish deduction at source, the benefit of Section 205 cannot be denied merely because Form 16A was not issued or the deductor failed to deposit the tax. The assessee should not suffer for the deductor's omission, and the revenue must investigate the claim rather than reject it on a technical ground. The review was dismissed because no error apparent on the face of the record was shown. en-us Tue, 03 Oct 2023 00:00:00 +0530 Fri, 01 Mar 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444402 Section 205 of the Income-tax Act bars a direct demand on the assessee to the extent tax has been deducted at source, and Form 16A is only one mode of proving that deduction. Where other reliable material such as return declarations, ledger entries, complaint to the revenue, and surrounding circumstances prima facie establish deduction at source, the benefit of Section 205 cannot be denied merely because Form 16A was not issued or the deductor failed to deposit the tax. The assessee should not suffer for the deductor's omission, and the revenue must investigate the claim rather than reject it on a technical ground. The review was dismissed because no error apparent on the face of the record was shown. Case-Laws Income Tax Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444402