Delhi High Court - Orders
Kuber Planters Limited vs Assistant Commissioner Of Income Tax on 20 February, 2026
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 532/2025
KUBER PLANTERS LIMITED .....Appellant
Through: Mr. Arvind Kumar, Adv.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
.....Respondent
Through: Mr. Abhishek Maratha, SSC with Mr.
Apoorv Agarwal, JSC
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 20.02.2026
1. Heard.
2. Admit.
3. Issue notice. Mr. Abhishek Maratha, learned senior standing counsel accepts notice on behalf of the respondent.
4. On hearing learned counsel for the parties, we are of the view that following substantial question of law arises for consideration:
"(i.) Whether the Income Tax Appellate Tribunal was justified in dismissing the appeal by treating the disputed amount as income under Section 28 of the Income Tax Act, 1961 whereas the AO had made the addition under Section 68 of the Act?
5. List this case for hearing in due course.
DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 20, 2026/ck This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/02/2026 at 20:36:09