Hospitality LLP v. CIT

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. JOHN WILEY AND SONS, INC.

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

…Officer [“AO”] in not mentioning the name of the entity correctly is a curable mistake under the Income Tax Act, 1961 [“Act”] specifically rectifiable in light of decision rendered by the Supreme Court in case of Sky Light Hospitality LLP v. ACIT [(2018) 13 SCC 147]?” 4. The aforesaid question has been decided by the Division Bench by holding thus: “17. In our consider opinion, the power conferred by Section 154 would stand restricted to an inadvertent or unintentional error. The appellant has woefully failed to establish that the order of assessment as originally framed was intended to be in respe…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. JOHN WILEY AND SONS INC.

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

…Officer [“AO”] in not mentioning the name of the entity correctly is a curable mistake under the Income Tax Act, 1961 [“Act”] specifically rectifiable in light of decision rendered by the Supreme Court in case of Sky Light Hospitality LLP v. ACIT [(2018) 13 SCC 147]?” 4. The aforesaid question has been decided by the Division Bench by holding thus: “17. In our consider opinion, the power conferred by Section 154 would stand restricted to an inadvertent or unintentional error. The appellant has woefully failed to establish that the order of assessment as originally framed was intended to be in respe…

BTL INDUSTRIES LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II,, FARIDABAD

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: "21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], a Division Bench of the Delhi High Court dealt with the…

BTL INDUSTRIES LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II,, FARIDABAD

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the q…

ESTER INDUSTRIES LTD.,,NEW DELHI vs. ACIT, DELHI

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the q…

PR. COMMISSIONER OF INCOME TAX-7, DELHI vs. VEDANTA LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…1 Tribunal Digitally Signed By:KAMLESH KUMAR Signing Date:17.01.2025 14:42:31 Signature Not Verified ITA 88/2022 Page 2 of 17 Supreme Court in case of Sky Light Hospitality LLP vs. ACIT [(2018) 13 SCC 147]?‖ 2. The question of law as set out above however came to be rectified in terms of our order dated 13 September 2024 by way of which the expression ―as well as Assessing Officer‖ came to be deleted. 3. The undisputed facts which emerge from the record are as follows. The respondent-assessee, M/s Vedanta Limited2 is the resultant entity w…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the q…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the q…

ADITYA SHARMA,NEW DELHI vs. ACIT CENTRAL CIRCLE-19, NEW DELHI

In the result, appeals of the assessee are partly allowed

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanassessment Year: 2008-09 बनाम Btl Industries Ltd., Dcit, (Merged With & Now Known As Vs. Central Circle-Ii, M/S Btl Holding Co. Ltd.), Faridabad, C/O Srs Mall, Third Floor, Haryana. Sector-12, Faridabad, Haryana. Pan No.Aaccb0573C अपीलाथ" Appellant ""यथ"/Respondent &

…Suzuki, the Supreme Court considered the earlier judgments rendered by it in the matter of Spice Infotainment vs. Commissioner of Income tax (2020) 18 SCC 353] and Skylight Hospitality LLP v Assistant Commissioner of Income Tax, Circle-28(1), New Delhi (2018) 13 SCC 147 (Delhi), which dealt with the issue at hand. 20.1 In Maruti Suzuki, the Supreme Court made the following observations with regard to the aforementioned judgements: “21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43] , a Division Bench of the Delhi High Court dealt with the q…

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…that a contrary position emerges from the decision of the Delhi High Court in Skylight Hospitality LLP [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 : (2018) 405 ITR 296] which was affirmed on 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] by a two-Judge Bench of this Court consisting of Hon'ble Mr Justice A.K. Sikri and Hon'ble Mr Justice Ashok Bhushan. In assessing the merits of the above submission, it is necessary to extract the order dated 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] of this Court : (Skylight Hospitality case[Skylight Hospitality LLP v. C…

BOEING INDIA PVT. LTD (SUCCESSOR TO BOEING INTERNATIONAL CORPORATION INDIA PRIVATE LIMITED),NEW DELHI vs. ACIT CIRCLE- 4(2), NEW DELHI

In the result, the appeal is allowed as indicated above

Bench: Shri Saktijit Dey, Vice- & Shri Dr. Brr Kumarassessment Year: 2016-17

…] by a twoJudge Bench of this Court consisting of Hon'ble Mr Justice A.K. Sikri and Hon'ble Mr Justice Ashok Bhushan. In assessing the merits of the above submission, it is necessary to extract the order dated 6-4-2018 [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] of this Court : (Skylight Hospitality case [Skylight Hospitality LLP v. CIT, (2018) 13 SCC 147] , SCC p. 147, para 1) “1. In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a 15 clerical error which could be corrected under Section 292-B of the Income Tax Act. The special leave petition is dismiss…

S S S GLASS P.LTD,NEW DELHI vs. ITO, WARD-22(1), NEW DELHI

In the result, the assessee legal ground no

…g two judges. What is pertinent, is that in Maruti Suzuki India Ltd. (supra), the Supreme Court considered the earlier judgments rendered by it in the matter of CIT v. Spice Enfotainment Ltd. [2020] 18 SCC 353 and Skylight Hospitality LLP v. Asstt. CIT [2018] 13 SCC 147, which dealt with the issue at hand. 20.1 In Maruti Suzuki India Ltd. (supra), the Supreme Court made the following observations with regard to the aforementioned judgments: '21. In Spice Entertainment [Spice Entertainment Ltd. v. Commr. of Service Tax, 2011 SCC OnLine Del 3210 : (2012) 280 ELT 43], a Division Bench of the Delhi High Court dealt w…