The assessee was an employee of EWL working as Chief Operating Officer. Return was furnished declaring total income under the head ‘Salaries’ at Rs. 38.58 lakhs and also claiming credit for deduction of tax at source amounting to Rs. 9.05 lakhs on such salary income. The return was processed under section 143(1) allowing credit for tax deducted at source from salary only to the tune of Rs. 83,483. The remaining amount of tax deducted at source by the employer at Rs. 8.21 lakhs was not allowed credit on account of ‘mismatch’. On appeal, the Commissioner (Appeals) countenanced the Intimation under section 143(1) in not allowing credit for Rs. 8.21 lakhs because of Form No. 26AS not reflecting the same. On appeal the Tribunal held that tax credit is required to be granted while processing the return u/s 143(1) , even if tax deducted was not paid . ( AY. 2019 -20 )