Assessee provided services to Clutch Auto Ltd. (CAL) which made payment. Assessee claimed that CAL did not deposit deducted tax at source with revenue department on payments so made. Demand was raised against the assessee.  On writ the Court held that  revenue department could not indirectly recover tax that could not be directly collected from deductee, as this would contravene section 205 and ordered a refund to assessee-Revenue filed a review application, contending that Form 16A was not produced as evidence of tax deduction. Court held that Form 16A is amongst others, a piece of evidence which can establish deduction of tax at source but said, Form 16A is not only piece of evidence in that regard and in a case where assessee can show reliable material other than Form 16A and prima facie establish deduction of tax at source, then assessee cannot be denied benefit of provisions of section 205. Bar under section 205 operates as soon as it is established that tax had been deducted at source and it is wholly irrelevant as to whether tax deducted at source is deposited or not and whether Form No. 16A has been issued or not.Since the assessee  declared in his return of income tax deducted at source by CAL and supported same with his ledger account, it showed assessee’s efforts to prove tax deduction and therefore there was no apparent error in order of High Court requiring a review. (AY. 2011-12)