ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 3 1 MUMBAI, MUMBAI vs. VARUN GLOBAL LIMITED, MUMBAI

ITA 1001/MUM/2026Status: DisposedITAT Mumbai12 August 2026AY 2018-1910 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CIT(A)'s deletions were conditional upon verification by the Assessing Officer, not unconditional. The Tribunal clarified the operative effect of the CIT(A)'s directions for limited verification by the AO.

What were the facts?

The Revenue appealed the CIT(A)'s order deleting additions made on account of mismatch between Form 26AS and return of income, and disallowance under Section 69C for salary expenses. The assessee provided reconciliations for both issues.

What were the issues?

Whether the CIT(A) was justified in deleting additions without clear findings on verification, and whether the Revenue's appeal was maintainable due to tax effect below the monetary limit.

Which sections of the Income-tax Act were involved?

Section 69C,Section 143(3),Section 250,Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

For Respondent: Shri Mohammad Arshad, Sr. AR
Hearing: 10.08.2026Pronounced: 12.08.2026

PER MAKARAND VASANT MAHADEOKAR, AM:

This appeal has been preferred by the Revenue against the order dated 10.11.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi

2 Varun Global Limited [“learned CIT(A)”], under section 250 of the Income-tax Act, 1961 [“the Act”], for the assessment year 2018-19. The impugned appellate order arose from the assessment order dated 30.09.2021 passed under section 143(3) of the Act.

2.

The Revenue has raised the following grounds of appeal:

1.

Whether, on the facts and in the circumstances of the case and in law, the learned

The order continues below.

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