ONCE THE TAX IS DEDUCTED AT SOURCE, THE SAME CANNOT BE LEVIED ONCE AGAIN ON THE ASSESSEE WHO HAS SUFFERED THE DEDUCTION

From the language of section 205, it is clear that once the tax is deducted at source, the same cannot
be levied once again on the assesse who has suffered the deduction. Once it is established that the tax has been deducted at source from the salary of the employee, the bar under section 205 of the
Act comes into operation and it is immaterial as to whether the tax deducted at source has been paid
to the Central Government or not, because elaborate provisions are made under the Act for recovery of tax deducted at source from the person who has deducted such tax.