Sec. 199 of the Income-tax Act, 1961 - Deduction of tax at source - The petitioner sought for a Mandamus to direct the second respondent to submit the details of Deduction of Tax at Source on the amount deposited by the petitioner with the second respondent in Term Deposit capital gain accounts in question in a prescribed form, Form - 26AS, instead of Form No. 16-A to the Income-tax Department, first respondent herein and issue a certificate to the petitioner under section 203AA of the Income-tax Act, 1961 within stipulated time. The respondent No.1 submitted that “though it is true that the Bank has deducted tax from the petitioner's account and paid to the Income-tax Department, the Bank did not generate Form 26A and therefore, such payment has not reflected in the records maintained by the 1st respondent. However, as the Bank has given the Manual Form 16A to the petitioner, he can approach the 1st respondent by making appropriate application by enclosing Form 16A for the purpose of considering the claim of the petitioner. She further submitted that if the petitioner approaches the 1st respondent with the above required application and enclosures, the 1st respondent will consider the same and pass appropriate orders”. Thus, the writ petition disposed of by directing the petitioner to approach the 1st respondent by making application with necessary enclosures. - SUBRAMANIA SIVA V/s ITO - [2020] 272 TAXMAN 455 (MAD)