Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155

405 ITR 296High Court2018#2680 most cited

What is Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155 authority for?

A wrong name in a notice, when determined to be a mere clerical error in the peculiar facts of a case, does not invalidate the notice or the subsequent assessment proceedings. This principle, applying Section 292B, was affirmed by the Supreme Court.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Skylight Hospitality LLP · CIT · section 292B · notice validity · clerical error in notice · wrong name in notice · assessment procedure · reassessment proceedings · section 148 · section 143 · Supreme Court affirmation

Sections most often in play

Section 143(3)Section 292BSection 148Section 250Section 142(1)Section 143(2)Section 147Section 127

Issues it is cited on

section 2(1a)section 2(7)transferor companytransferee companysection 167section 292bsection 2(31)section 153a(1)(b)amalgamationsection 292section 29unabsorbed depreciation

Judgments citing Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. BOEING INDIA PVT. LTD.

The appeal is dismissed

ITA/586/2025HC Delhi16 Mar 2026

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…er passed is in the name of the predecessor entity due to the limitation of the system which the Revenue uses. In this regard, Mr. Panda has referred to a Judgment of a Coordinate Bench of this Court in the case of Sky Light Hospitality LLP v. CIT, (2018) 405 ITR 296 to argue that in the said case the notice under Section 147/148 of the Act was issued in the name of the company “M/s. Sky Light Hospitality Pvt. Ltd.” instead of “Sky Light Hospitality LLP” and the Court had held the same to be valid, as human errors and mistakes ought not to nullify the proceedings which are otherwise valid. Mr. Panda also…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. BOEING INDIA PVT. LTD.

The appeal is dismissed

ITA-586/2025HC Delhi16 Mar 2026
For Appellant: Mr. Debesh Panda, SSC, Ms. Zehra KhanFor Respondent: Mr. Sachit Jolly, Sr Advocate with Ms
Section 143(2)Section 144CSection 260A

…er passed is in the name of the predecessor entity due to the limitation of the system which the Revenue uses. In this regard, Mr. Panda has referred to a Judgment of a Coordinate Bench of this Court in the case of Sky Light Hospitality LLP v. CIT, (2018) 405 ITR 296 to argue that in the said case the notice under Section 147/148 of the Act was issued in the name of the company “M/s. Sky Light Hospitality Pvt. Ltd.” instead of “Sky Light Hospitality LLP” and the Court had held the same to be valid, as human errors and mistakes ought not to nullify the proceedings which are otherwise valid. Mr. Panda also…

ACIT-2(1)(1), MUMBAI vs. BANK OF BARODA (E- VIJAYA BANK), MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 2942/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…uthority who erred in dismissing the said ground by relying on the decision of Hon’ble Delhi High Court in the case of Sky Light Hospitality LLP v. Asst. ITA No.2942/Mum/2024 & Ors. Bank of Baroda (e-Vijaya Bank) CIT [2018] 90 taxmann.com 413/254 Taxman 109/405 ITR 296 (“Skylight Hospitality LLP”) which was further upheld by the Hon’ble Apex Court in the case of Skylight Hospitality LLP v. Asstt. CIT [2018] 92 taxmann.com 93/254 taxman 390 (SC) holding that it is a mere procedural defect or curable mistake u/s 292(B) of the Act. Ld. AR submitted that the lower authorities have failed to consider the decision of…

BANK OF BARODA (ERSTWHILE VIJAYA BANK),MUMBAI vs. ASSESSING OFFICER, NFAC, NEW DELHI, NFAC, NEW DELHI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 2533/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Feb 2026AY 2019-20

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Vimal Kumar Meena, (CIT DR)
Section 143(2)Section 143(3)Section 250Section 292Section 41

…uthority who erred in dismissing the said ground by relying on the decision of Hon’ble Delhi High Court in the case of Sky Light Hospitality LLP v. Asst. ITA No.2942/Mum/2024 & Ors. Bank of Baroda (e-Vijaya Bank) CIT [2018] 90 taxmann.com 413/254 Taxman 109/405 ITR 296 (“Skylight Hospitality LLP”) which was further upheld by the Hon’ble Apex Court in the case of Skylight Hospitality LLP v. Asstt. CIT [2018] 92 taxmann.com 93/254 taxman 390 (SC) holding that it is a mere procedural defect or curable mistake u/s 292(B) of the Act. Ld. AR submitted that the lower authorities have failed to consider the decision of…

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3633/DEL/2025[2017-18]Status: DisposedITAT Delhi06 Nov 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…essment framed on a dissolved entity is fundamentally void. The Delhi High Court has consistently applied this principle in subsequent cases, including CIT v. Dimension Apparels (P) Ltd. [(2015) 370 ITR 288 (Del)] and Sky Light Hospitality LLP v. ACIT [(2018) 405 ITR 296 (Del)], underscoring that Section 292B cannot be invoked to legitimise assessments against non-existent entities. Applying the ratio of these binding precedents, the impugned reassessments and demand notices, having been issued in the name of the Appellant after its dissolution on 05.06.2021, are wholly without jurisdiction and liable to be struc…

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 3632/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Nov 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 144C(5)Section 147Section 148Section 148ASection 151Section 194LSection 1ISection 260Section 6(3)Section 6(3)(ii)

…essment framed on a dissolved entity is fundamentally void. The Delhi High Court has consistently applied this principle in subsequent cases, including CIT v. Dimension Apparels (P) Ltd. [(2015) 370 ITR 288 (Del)] and Sky Light Hospitality LLP v. ACIT [(2018) 405 ITR 296 (Del)], underscoring that Section 292B cannot be invoked to legitimise assessments against non-existent entities. Applying the ratio of these binding precedents, the impugned reassessments and demand notices, having been issued in the name of the Appellant after its dissolution on 05.06.2021, are wholly without jurisdiction and liable to be struc…

VARAM CAPITAL PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-3(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT
Section 143(3)Section 144Section 263Section 68

…ainst the assessment order dated 30.03.2023. The present appeal before the court is having no doubt that the above assessment order is meant for it. Thus the ratio of the judgement of the Hon'ble Delhi High Court in the case of M/s. Sky Light Hospitality LLP [405 ITR 296] squarely applies to the present case. F. Thus, the assessee's ground is not valid in the light of the Delhi High Court judgment in the case of Sky Light Hospitality LLP where the High Court vide Para 17 stated "There was no doubt and debate that the notice was meant for the petitioner and no one else. Legal error and mistake was made in addressi…

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

In the result, appeals of the assessee are partly allowed

ITA 7430/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Aug 2025AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…ismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

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

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2018[2011-12]Status: DisposedITAT Delhi20 Aug 2025AY 2011-12

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 &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

M/S. ASHOK LEYLAND LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 602/CHNY/2025[2017-18]Status: DisposedITAT Chennai29 Jul 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 143(2)Section 143(3)Section 148

…dia Ltd. (supra) the relevant portion is extracted hereunder : …. 7. Thereafter while dealing with the contention that a contrary view has been taken by the Delhi High Court in Sky Light Hospitality LLP v. Asstt. CIT [2018] 90 taxmann.com 413/254 Taxman 109/405 ITR 296 which is affirmed by a 2 Judge bench of the Apex Court, it was found that it does not in any manner dilute or water down the law laid down in Spice Entertainment and it was clarified that the law laid down in Spice Entertainment governs the field as would be evident from the following portions of the judgment : "27. The submission however which…

AMAN HOLDINGS PVT LTD,NEW DELHI vs. PR.CIT - 1, DELHI

In the result, the appeal filed by the assessee is allowed

ITA 660/DEL/2021[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Ms. Monika Singh, CIT DR
Section 127(2)Section 127(2)(a)Section 143(3)Section 263

…proceedings per se, so long as the assessee had been duly served, understood the proceedings, and had an opportunity to present its case without suffering any prejudice. 7. The Hon'ble Delhi High Court in the case of Sky Light Hospitality LLP vs ACIT, (2018) 405 ITR 296 (Delhi) (HC) has underlined that the intent and purpose of section 292B of the Act was to ensure that procedural irregularities do not vitiate assessments. The validity of a notice had to be examined from the standpoint as to whether any prejudice was caused to the taxpayer. If no confusion was caused, then the assessment proceedings and their co…

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

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2023[AY 2020-21]Status: DisposedITAT Delhi18 Feb 2025

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 &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

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

ITA/88/2022HC Delhi17 Jan 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 92Section 92C

…ows: ―28. The submission, however, which has been urged on behalf of the Revenue is 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, (20…

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

In the result, appeals of the assessee are partly allowed

ITA 3620/DEL/2019[2012-13]Status: DisposedITAT Delhi15 Jan 2025AY 2012-13

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 &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

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

In the result, appeals of the assessee are partly allowed

ITA 3619/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Jan 2025AY 2011-12

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 &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

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

In the result, appeals of the assessee are partly allowed

ITA 3618/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2025AY 2010-11

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 &

Section 143(2)Section 14ASection 153Section 153ASection 153A(1)(b)Section 234B

…dismissed. 28. The submission, however, which has been urged on behalf of the Revenue is 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…

ACIT-16(2), MUMBAI, AAYAKAR BHAVAN vs. FAKHRUDDIN TAIYEBALI PADARIA, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR
Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment Year: 2017-18 ACIT- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5th Floor, Shabbir Place, 80 vs. Dr. A.L. Nair Road, Mumbai- 400008. PAN: ABDPP 7103 P (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Shri Dinesh A Chourasia, Sr. DR Date of Hearing : 03.12.2024 Date of Pronouncement : 07.01.2025 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: The Revenue has filed the present appeal against the impugned order dated 05.09.2024 o…

DCIT-15(1)(2), MUMBAI vs. CARRON INVESTMENT PRIVATE LIMITED, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR
Section 143(3)Section 147Section 148Section 250Section 292B

…he appeal filed by the appellant is treated allowed." 7. During the hearing, the learned Departmental Representative (“learned DR") by placing reliance upon the decision of the Hon'ble Delhi High Court in Sky light Hospitality LLP vs. ACIT, reported in (2018) 405 ITR 296 (Delhi), submitted that re-assessment notice issued in the name of erstwhile entity would not invalidate the re-assessment proceedings as this error is curable under section 292B of the Act and the assessment order under section 147 of the Act was passed in the name of an existent entity, i.e., M/s. Carron Investment Pvt. Ltd. The learned DR also…

COMMISSIONER OF INCOME TAX (TDS)-1 vs. M/S ADMA SOLUTIONS PVT. LTD.(FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.)

ITA/272/2019HC Delhi12 Nov 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 133ASection 200Section 201Section 201(1)Section 206Section 271CSection 272A(2)(c)Section 292BSection 3

…the entire proceedings to be null and void and it would be a curable defect as envisaged under Section 292-B of the Act. He has also placed reliance on the decision of this Court in Sky Light Hospitality LLP v. Assistant Commissioner of Income-Tax [2018] 405 ITR 296 (Del), wherein, the Supreme Court held that the wrong name given in the notice was merely a clerical error which could be corrected under Section 292-B of the Act. 15. Learned counsel for the assessee/respondent at the very outset has fairly conceded that the finding returned by the ITAT on this issue was not correct, inasmuch as, only the…

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

ITA/116/2023HC Delhi26 Sept 2024

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

…ven in the notice was merely a clerical error, capable of being corrected under Section 292-B. The “peculiar facts” of Skylight Hospitality emerge from the decision of the Delhi High Court [Skylight Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155: (2018) 405 ITR 296]. Skylight Hospitality, an LLP, had taken over on 13-5-2016 and acquired the rights and liabilities of Skylight Hospitality Pvt. Ltd. upon conversion under the Limited Liability Partnership Act, 2008 (the LLP Act, 2008). It instituted writ proceedings for challenging a notice under Sections 147/148 of the 1961 Act dated 30-3-2017 for AY 2010…

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