How many judgments cite Sky Light Hospitality LLP v. ACIT?

22 judgments on BharatTax cite Sky Light Hospitality LLP v. ACIT (90 Taxmann.com 413), spanning 2018 to 2026.

Which sections of the Income Tax Act does Sky Light Hospitality LLP v. ACIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 292B, Section 147, Section 250, Section 142(1).

Sky Light Hospitality LLP v. ACIT

90 Taxmann.com 413High Court2018#5362 most cited

What is Sky Light Hospitality LLP v. ACIT authority for?

A reassessment notice issued to a non-existent entity, after the entity has ceased to exist, is vitiated. Such a notice is not a curable procedural defect under section 292B.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Sky Light Hospitality LLP · ACIT · 2018 · reassessment notice · non-existent entity · vitiated notice · section 147 · section 292B · curable defect

Also reported as

386 ITR 14

Sections most often in play

Section 143(3)Section 148 Section 292B Section 147 Section 250 Section 142(1)Section 143(2)Section 144

Issues it is cited on

section 167 section 2(31)section 159 transferor company scheme of arrangement section 292b amalgamation legal representative section 292 section 29 section 48 section 41

Judgments citing Sky Light Hospitality LLP v. ACIT

ACIT, New Delhi vs. M/S Dalmia Cement(Bharat) Ltd., New Delhi

In the result, both the appeal of the assessee and the Revenue are allowed for statistical purposes

ITA 6182/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri O.P. Kantasstt. Year: 2012-13

For Appellant: Shri R.M. Mehta, FCAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 35D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI S.K. YADAV, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2012-13 Dalmia Cement Ventures Ltd. DCIT (Now merged with Dalmia Circle – 7 (1) Cement (Bharat) Ltd.) New Delhi. Hansalaya, 11th & 12th Floor, Vs. 15, Barakhamba Road, New Delhi – 110 001 PAN AADCA9414C (Appellant) (Respondent) Asstt. Year 2012-13 ACIT Dalmia Cement Ventures Ltd. Central Circle – 26, (Now merged with Dalmia Room No. 323, Vs. Cement (Bharat) Ltd.) 3rd Floor Hansalaya, 11th & 12th Floor, ARA Centre, 15, Barakhamba Road, Jhandewalan Extn. New Delhi – 1…

Dalmia Cement Ventures Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeal of the assessee and the Revenue are allowed for statistical purposes

ITA 4954/DEL/2016[2012-13]Status: DisposedITAT Delhi16 Nov 2018AY 2012-13

Bench: Shri S.K. Yadav & Shri O.P. Kantasstt. Year: 2012-13

For Appellant: Shri R.M. Mehta, FCAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 35D