Delhi High Court - Orders
Kuber Planters Limited vs Assistant Commissioner Of Income Tax on 10 November, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~4
* 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, Mr.
Apoorv Agarwal, Mr. Parth Samwal,
JSCs and Ms. Nupur Sharma, Mr.
Gaurav Singh, Mr. Bhanukaran Singh
Jodha, Ms. Muskaan Goel, Mr.
Himanshu Gaur and Mr. Nischay
Purohit, Advs.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 10.11.2025
1. We have heard Mr. Arvind Kumar, learned counsel for the appellant and Mr. Abhishek Maratha and Mr. Apoorv Aggrwal, learned counsel for the respondent/Revenue for some time.
2. The question which has been proposed and also contended by Mr. Arvind Kumar is that in the impugned order, the Tribunal has directed that the collection of deposit is nothing but income of the assessee under Section 28 and not under Section 68 of the Income Tax Act, 1961 (the Act).
3. This, according to Mr. Arvind Kumar, is without notifying the appellant, as according to him, this change of Section from 68 to 28 has caused prejudice to the appellant.
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 14/11/2025 at 21:46:56
4. Our attention has been drawn to the Section 254 of the Act to contend that in the eventuality the change has the effect of enhancing the assessment or reducing the refund or otherwise increasing the liability of the assessee, notice need to be issued.
5. In any case, we are of the view, as the Tribunal has changed the Section from 68 to 28 of the Act and the case of the appellant as stated by Mr. Arvind Kumar the change has resulted in prejudice, appropriate shall be an affidavit showing the prejudice be filed.
6. The affidavit shall be filed within ten days.
7. The judgments which have been filed by the counsel for the parties, are taken on record.
8. Renotify on 27.11.2025.
V. KAMESWAR RAO, J VINOD KUMAR, J NOVEMBER 10, 2025 ss 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 14/11/2025 at 21:46:56