Assessee had made some term deposits with bank under Capital Gain Accounts for three years. After expiry of term, assessee had withdrawn deposit, however, for interest accrued out of such deposit, assessee had to pay income tax and that same was deducted by bank.  However, bank, instead of generating form 26A, issued Manual Form 16A to assessee as details of TDS towards tax paid for interest amount and thus, records before department did not reflect payment of tax for interest amount. Assessee filed  petition has sought for TDS certificate in prescribed form. Court held that  since bank had given Manual Form 16A to assessee, he was to directed to approach department by making appropriate application by enclosing Form 16A and department would consider claim of assessee.