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Sky Light Hospitality LLP v/s Assistant Commissioner of Income Tax


Company & Directors' Information:- S & J HOSPITALITY PRIVATE LIMITED [Active] CIN = U74120DL2008PTC172745

Company & Directors' Information:- LIGHT N LIGHT INDIA PRIVATE LIMITED [Active] CIN = U74999MH2018PTC317667

Company & Directors' Information:- K 4 HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101MH2008PTC188087

Company & Directors' Information:- SKY LIGHT HOSPITALITY PRIVATE LIMITED [Converted to LLP] CIN = U55204DL2007PTC170056

Company & Directors' Information:- D K HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101MH2004PTC145783

Company & Directors' Information:- A V K HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2010PTC198337

Company & Directors' Information:- M P K HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101PB2015PTC039431

Company & Directors' Information:- A. R. HOSPITALITY LIMITED [Active] CIN = U24210MH2003PLC140788

Company & Directors' Information:- C & C HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2006PTC151317

Company & Directors' Information:- V K C HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2009PTC190897

Company & Directors' Information:- S AND S HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101WB2004PTC100468

Company & Directors' Information:- P. L. G. HOSPITALITY LIMITED [Active] CIN = U55101DL2007PLC171309

Company & Directors' Information:- J M D HOSPITALITY PRIVATE LIMITED [Active] CIN = U63040MH2005PTC154817

Company & Directors' Information:- S K S HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2008PTC179380

Company & Directors' Information:- G AND S HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2001PTC113130

Company & Directors' Information:- V. S. K. HOSPITALITY PRIVATE LIMITED [Active] CIN = U93030UP2013PTC058665

Company & Directors' Information:- R B HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101CH2011PTC033044

Company & Directors' Information:- G S S HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2004PTC125487

Company & Directors' Information:- P S D HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101TG2010PTC068578

Company & Directors' Information:- VERSUS HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101WB2011PTC166812

Company & Directors' Information:- D D HOSPITALITY PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U55101DL2014PTC273133

Company & Directors' Information:- G C HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U70200DL2012PTC234651

Company & Directors' Information:- N A C HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55204AP2015PTC097326

Company & Directors' Information:- D & M HOSPITALITY PRIVATE LIMITED [Active] CIN = U55103KA2015PTC084861

Company & Directors' Information:- U A LIGHT INDIA LIMITED [Strike Off] CIN = U34300DL1994PLC061698

Company & Directors' Information:- S AND M HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL1999PTC098439

Company & Directors' Information:- S AND M HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101HR1999PTC066364

Company & Directors' Information:- K & C HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101MH2008PTC178517

Company & Directors' Information:- R S M P HOSPITALITY PRIVATE LIMITED [Active] CIN = U74900MH2011PTC221883

Company & Directors' Information:- R A R HOSPITALITY PRIVATE LIMITED [Active] CIN = U74999MH2015PTC261847

Company & Directors' Information:- M. G. HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2006PTC154992

Company & Directors' Information:- SKY LIGHT INDIA PRIVATE LIMITED [Strike Off] CIN = U70109DL1986PTC025409

Company & Directors' Information:- SKY LIGHT HOSPITALITY LLP [] CIN = AAG-3665

Company & Directors' Information:- P & N HOSPITALITY PRIVATE LIMITED [Under Process of Striking Off] CIN = U55101KA2014PTC077614

Company & Directors' Information:- A & U HOSPITALITY LLP [] CIN = AAF-1111

Company & Directors' Information:- F W HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2003PTC118653

Company & Directors' Information:- N K HOSPITALITY LLP [Active] CIN = AAF-6802

Company & Directors' Information:- S. G. HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U15400DL2012PTC235760

Company & Directors' Information:- S. S. HOSPITALITY PRIVATE LIMITED [Active] CIN = U55100MH2008PTC184009

Company & Directors' Information:- V & A HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101MH1999PTC121342

Company & Directors' Information:- A V HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101MH2005PTC154807

Company & Directors' Information:- R S A HOSPITALITY PRIVATE LIMITED [Under Process of Striking Off] CIN = U55101MH2009PTC194077

Company & Directors' Information:- J N HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101MH2010PTC201161

Company & Directors' Information:- G & O HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101PN2013PTC147012

Company & Directors' Information:- A & M HOSPITALITY PRIVATE LIMITED [Under Process of Striking Off] CIN = U93090PY2011PTC002627

Company & Directors' Information:- P & T HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U74999PN2014PTC152992

Company & Directors' Information:- V & V HOSPITALITY PRIVATE LIMITED [Active] CIN = U93030UP2013PTC055512

Company & Directors' Information:- N AND P HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101JK2013PTC003769

Company & Directors' Information:- G. K. HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101CH2012PTC033752

Company & Directors' Information:- G V M HOSPITALITY PRIVATE LIMITED [Active] CIN = U55204CH2013PTC034738

Company & Directors' Information:- S AND R HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2005PTC140912

Company & Directors' Information:- S V HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2009PTC196116

Company & Directors' Information:- A D HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2010PTC203939

Company & Directors' Information:- B L HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2012PTC235466

Company & Directors' Information:- S N HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2013PTC248314

Company & Directors' Information:- A J HOSPITALITY COMPANY PRIVATE LIMITED [Strike Off] CIN = U55101DL2013PTC254790

Company & Directors' Information:- I H R HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101DL2013PTC260195

Company & Directors' Information:- 9 W HOSPITALITY PRIVATE LIMITED [Active] CIN = U55101DL2016PTC303419

Company & Directors' Information:- U-SKY PRIVATE LIMITED [Active] CIN = U80904AP2016PTC104387

Company & Directors' Information:- V N V HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101HR2013PTC049287

Company & Directors' Information:- Y. J. HOSPITALITY PRIVATE LIMITED [Active] CIN = U55209HR2016PTC065830

Company & Directors' Information:- G L F HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101KL2013PTC034522

Company & Directors' Information:- C R N HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U85100KL2014PTC036930

Company & Directors' Information:- K M L HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U85191KL2014PTC037079

Company & Directors' Information:- SKY A TO Z PRIVATE LIMITED [Active] CIN = U64120GJ2018PTC102586

Company & Directors' Information:- B & V HOSPITALITY PRIVATE LIMITED [Strike Off] CIN = U55101MH2008PTC185481

Company & Directors' Information:- B & A HOSPITALITY LLP [Defunct] CIN = AAB-8624

Company & Directors' Information:- F HOSPITALITY INDIA LLP [] CIN = AAD-3012

Company & Directors' Information:- D D HOSPITALITY LLP [] CIN = AAE-1592

Company & Directors' Information:- S N J HOSPITALITY LLP [] CIN = AAE-3545

Company & Directors' Information:- T & D HOSPITALITY INDIA LLP [] CIN = AAE-6965

Company & Directors' Information:- SKY CORPORATION LLP [] CIN = AAH-2552

Company & Directors' Information:- V N HOSPITALITY LLP [Active] CIN = AAY-0296

Company & Directors' Information:- M K HOSPITALITY LLP [Active] CIN = AAU-8078

Company & Directors' Information:- A J LIGHT LLP [] CIN = AAJ-6785

Company & Directors' Information:- Y AND A HOSPITALITY LLP [Active] CIN = AAQ-3942

Company & Directors' Information:- I IN THE SKY LLP [Active] CIN = AAS-4714

    Special Leave to Appeal (C) No. 7409 of 2018 in W.P.(C) No. 10870 of 2017

    Decided On, 06 April 2018

    At, Supreme Court of India

    By, THE HONOURABLE MR. JUSTICE A.K. SIKRI & THE HONOURABLE MR. JUSTICE ASHOK BHUSHAN

    For the Petitioner: C.S. Aggarwal, Sr. Advocate, Gautam Jain, Piyush Kamal, Uma Shankar, Madhur Aggarwal, Bhargava V. Desai, Akshat Malpani, Advocates. For the Respondent: Tushar Mehta, ASG, A. Prasad, Zoheb Hossain, Anil Katiyar, Advocates.



Judgment Text


1. In the peculiar facts of this case, we are convinced that wrong name given in the notice was merely a clerical error which could be corrected under section 292B of the Income Tax Act.

2. The special leave petition is dismissed.

3. Pending app

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lications stand disposed of.
O R