How many judgments cite Skylight Hospitality LLP v. ACIT?

49 judgments on BharatTax cite Skylight Hospitality LLP v. ACIT (92 Taxmann.com 93), spanning 2011 to 2026.

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

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

Skylight Hospitality LLP v. ACIT

92 Taxmann.com 93Supreme Court of India2018#2355 most cited

What is Skylight Hospitality LLP v. ACIT authority for?

A defect in serving a notice under section 148 of the Income Tax Act is a mere procedural defect or curable mistake under section 292B of the Act, particularly when the assessee has appeared and participated in the reassessment proceedings.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Skylight Hospitality LLP · ACIT · SC · 2018 · section 292B · section 148 · service of notice · curable defect · procedural defect · reassessment proceedings

Sections most often in play

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

Issues it is cited on

section 2(7)section 167 section 161 transferor company section 159 section 292b amalgamation section 292 legal representative section 29 service of notice reason to believe

Judgments citing Skylight Hospitality LLP v. ACIT

Sri Deepak S Hiremath, Hubbali vs. The Assistant Commissioner of Income Tax Circle-1(1), Hubbali

In the result, the assessee’s appeals for Assessment Years 2008-09 to 2012-13 are allowed

ITA 1270/BANG/2018[2010-11]Status: DisposedITAT Bangalore04 Jun 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Ms. Preeti Patel, AdvocateFor Respondent: Shri. Ramesh Kumar, JCIT

Section 132Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos.1268 to1272/Bang/2018 Assessment Years : 2008-09 to 2012-13 Shri Deepak S. Hiremath, Vs. Assistant Commissioner of Shivaleela Hospital Building, Income-Tax, Kalyana Nagar, Unkal Cross, ACIT-Circle 1(1), Hubballi – 580 031. Navanagar, PAN : ABBPH 5740 A Hubballi. APPELLANT RESPONDENT Assessee by : Ms. Preeti Patel, Advocate Revenue by : Shri. Ramesh Kumar, JCIT Date of hearing : 06.05.2019 Date of Pronouncement : 04.06.2019 O R D E R Per Jason P. Boaz, A.M. T…

Sri Deepak S Hiremath, Hubbali vs. The Assistant Commissioner of Income Tax Circle-1(1), Hubbali

In the result, the assessee’s appeals for Assessment Years 2008-09 to 2012-13 are allowed

ITA 1269/BANG/2018[2009-10]Status: DisposedITAT Bangalore04 Jun 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Ms. Preeti Patel, AdvocateFor Respondent: Shri. Ramesh Kumar, JCIT

Section 132Section 143(3)Section 153ASection 271(1)(c)

Sri Deepak S Hiremath, Hubballi vs. Assistant Commissioner of Income Tax Circle-1(1), Hubballi

In the result, the assessee’s appeals for Assessment Years 2008-09 to 2012-13 are allowed

ITA 1268/BANG/2018[2008-09]Status: DisposedITAT Bangalore04 Jun 2019AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Jason P. Boaz

For Appellant: Ms. Preeti Patel, AdvocateFor Respondent: Shri. Ramesh Kumar, JCIT

Section 132Section 143(3)Section 153ASection 271(1)(c)

M/S Deasi & Company, Hubli vs. DCIT, Hubli

In the result, the assessee’s appeals for Assessment Year 2006-07 is allowed

ITA 997/BANG/2016[2006-07]Status: DisposedITAT Bangalore04 Jun 2019AY 2006-07

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2006-07 M/S. Desai & Company, Vs. Deputy Commissioner Of Pb Road, Income-Tax, Vidyanagar, Circle 1(1), Hubli. Navanagar, Pan : Aaafd 9759 P Hubli . Appellant Respondent

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT

Section 143(3)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Years : 2006-07 M/s. Desai and Company, Vs. Deputy Commissioner of PB Road, Income-Tax, Vidyanagar, Circle 1(1), Hubli. Navanagar, PAN : AAAFD 9759 P Hubli . APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. R. N. Siddappaji, Addl. CIT Date of hearing : 16.04.2019 Date of Pronouncement : 04.07.2019 O R D E R Per Jason P. Boaz, A.M. This is an appeal by the assessee directed against the order dated 29.01.2016 of CIT(A), H…

M/S Neena P Sheet, Shivamogga vs. Assistant Commissioner of Income Tax Circle-1, Shivamogga

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

ITA 38/BANG/2018[2012-13]Status: DisposedITAT Bangalore15 Mar 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2012-13 Ms. Neena P Shetty, The Assistant Hegde Health Complex, Commissioner Of 4Th Cross, Park Extension, Vs. Income-Tax, Shivamogga – 577 201. Circle – 1, Pan: Aleps9843C Shivamogga. Appellant Respondent

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl. CIT (DR)

Section 143Section 271Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2012-13 Ms. Neena P Shetty, The Assistant Hegde Health Complex, Commissioner of 4th Cross, Park Extension, vs. Income-tax, Shivamogga – 577 201. Circle – 1, PAN: ALEPS9843C Shivamogga. APPELLANT RESPONDENT Appellant by : Shri V. Srinivasan, Advocate Respondent by : Shri R.N. Siddappaji, Addl. CIT (DR) Date of hearing : 04.03.2019 Date of Pronouncement : 15.03.2019 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed by th…

Parashuramasa R.Habib, Gadag vs. Assistant Commissioner of Income Tax Circle-2(1), Hublli

In the result, the appeal is allowed

ITA 104/BANG/2017[2012-13]Status: DisposedITAT Bangalore27 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Ashok A Kulkarni, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru

Section 133ASection 148Section 271(1)(c)Section 274Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment year : 2012-13 Shri Parashuramasa R Habib, Vs. The Assistant Commissioner of Narasingasa Products, Income Tax, Nar Javali Bazar, Circle 2(1), Narasingasa Galli, Hubli. Gadag – 582 101. PAN: AANPH 0960R APPELLANT RESPONDENT Appellant by : Shri Ashok A Kulkarni, Advocate Respondent by : Shri R.N. Siddappaji, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.02.2019 Date of Pronouncement : 27.02.2019 O R D E R Per N.V. Vasudevan, Vice President This is an a…

M/S Hasham Investments & Trading Co.Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1038/BANG/2018[2014-15]Status: DisposedITAT Bangalore21 Dec 2018AY 2014-15

Bench: Shri. Jason P. Boaz

For Appellant: Shri. B. K. Manjunath, CAFor Respondent: Shri. Vikas K. Suryawamshi, Addl. CIT

…ITA.1038/Bang/2018 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A No.1038/Bang/2018 (Assessment Year : 2014-15) Hasham Investment and Trading Co.P. Ltd, (For the merged entity Napean Trading and Investment Co. P. Ltd) 134, Next Wipro Corporate Office, Doddakannelli, Sarjapur Road, Bengaluru 560 035 .. Appellant PAN : AAACN2710M v. Asst. Commissioner of Income-tax, Circle -5(1)(1), Bengaluru .. Respondent Assessee by : Shri. B. K. Manjunath, CA Revenue by : Shri. Vikas K. Suryawamshi, Addl…

The Dy. CIT, Circle - 2(1), Vijayawada vs. Sri C.D.S.Prakasa Rao, L/H. C.D.V. Subba Rao, Vijayawada

In the result, appeal of the revenue is allowed for statistical purpose

ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar

For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR

Section 143(3)Section 147Section 148Section 436oSection 43B

…आयकर अपीली यअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.CIT, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada LR of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [PAN :ADAPC2488D] Museum Road Governorpet Vijayawada [PAN : ADKPC7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant by : Shri…

Commissioner of Income Tax-I vs. Agricultural Market Committee

ITTA/249/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN