Tds not deducted

The assessee is not deducted TDS on contracts and filed Income Tax return and in the mean time the Contractor filed the return of income and paid the tax due. Now whether  TDS provision attracts the assessee or not because the Assseessment order is passed in favour of the contractor and he is not in a position to revise the return though the assessee deduct the TDS. Whether any decided case law in favour of assessee is there- suggest me

Regards

Sharmila. K