Hospitality LLP v. CIT, 2018 SCC OnLine Del 7155

405 ITR 296High Court2018#2647 most cited

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

A wrong name given in a notice is considered a clerical error and does not invalidate the notice, especially when the facts of the case clearly indicate the intended recipient.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Skylight Hospitality LLP v. CIT · 2018 SCC OnLine Del 7155 · section 292B · clerical error · notice · wrong name · assessment procedure · natural justice

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

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…inal order is in the name of a non-existent company. The order of the TPO is not the subject of a challenge by the assessee before any forum. The directions of the TPO were implemented by 12 (2018) 405 ITR 296 (Delhi) 13 (2018) 13 SCC 147 10 the assessing officer in the draft assessment order in accordance with Section 144C(1) which was then challenged by the assessee before the DRP under Section 144C(2). Since the names of both the amalgamated and amalgamating companies were mentioned in the draft assessment order and final assessment order…

V3S Infratech Ltd., New Delhi vs. ACIT, New Delhi

ITA 3643/DEL/2016[2007-08]Status: DisposedITAT Delhi21 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sanjay Kumar, CA & Shri AjayFor Respondent: Shri N.K. Bansal, Sr.D.R
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 292B

…which is not a procedural irregularity but a jurisdictional defect. 5 I.T.A. No.3643/DEL/2016 8. On the other hand Ld. DR relied on the order of CIT(A) and on the decision of Hon’ble Delhi High Court in the case of Sky Light Hospitality LLP Vs. ACIT [2018] 405 ITR 296 (Delhi) against which SLP filed by the assessee was dismissed vide order dated 06.04.2018 since reported in [2018] 254 Taxman 390 (SC). However, Ld. DR did not dispute the factual submission made by the Ld. AR. 9. We have heard the rival submissions and perused the relevant material placed before us. We find that it is not in dispute that M/s Yo…

Sma Construction Pvt. Ltd. (Now Amalgamated With Buniyad Developers Pvt. Ltd.), New Delhi vs. Pr. CIT- 8, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4832/DEL/2018[2010-11]Status: DisposedITAT Delhi18 Mar 2019AY 2010-11

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal, Vice & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice & And Shri K. Narasimha Chary Shri K. Narasimha Charyshri K. Narasimha Chary Shri K. Narasimha Chary

For Appellant: Shri Rajeev Saxena, AdvocateFor Respondent: Shri S.S. Rana, CIT-DR
Section 148Section 263

…the decision of Hon'ble Jurisdictional High Court in the case of Spice Entertainment Ltd. – 247 CTR 500. 5. Learned DR, on the other hand, relied upon the decision of Hon'ble Jurisdictional High Court in the case of Sky Light Hospitality LLP Vs. ACIT – [2018] 405 ITR 296 (Delhi). He further pointed out that Hon'ble Supreme Court has dismissed the SLP against the above judgment of Hon'ble Delhi High Court in the case of Sky Light Hospitality LLP. He, however, has not disputed the factual submission made by the learned counsel that the scheme of amalgamation is approved by Hon'ble Delhi High Court and, after the ap…

DCIT, New Delhi vs. M/S. Vama Sundari Investment (Delhi) (P) Ltd., New Delhi

ITA 1187/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Rinku Singh, Senior DR
Section 292B

…upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 5. Ld. DR for the revenue by relying upon the decision rendered by the Hon’ble High Court of Delhi in Sky Light Hospitality LLP vs. ACIT – (2018) 405 ITR 296 contended that the ld. CIT (A) has erred in quashing the assessment order because notice issued in the name of erstwhile private limited company, despite company ceasing to exist, would not invalidate the assessment proceedings as the same was not a jurisdictional error but an irregularity and procedural / technical lapse which could be cured und…