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


Company & Directors' Information:- S V CORPORATION LLP [Active] CIN = AAQ-7877

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:- A P T AND CO LLP [] CIN = AAL-8025

Company & Directors' Information:- R D N A AND CO LLP [Active] CIN = AAM-4183

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:- C A P A (INDIA) LLP [] CIN = AAF-9325

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:- M D S & CO LLP [] CIN = AAF-2760

Company & Directors' Information:- A A A M & CO LLP [Active] CIN = AAT-1669

Company & Directors' Information:- R C A AND CO LLP [Active] CIN = AAU-3441

Company & Directors' Information:- D B Y & CO LLP [] CIN = AAF-3364

Company & Directors' Information:- C A N V A S & CO LLP [] CIN = AAG-1661

Company & Directors' Information:- E I U INDIA LLP [] CIN = AAG-0189

Company & Directors' Information:- S S S R & COMPANY LLP [Active] CIN = AAS-6238

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:- M B S P & CO LLP [] CIN = AAI-4025

Company & Directors' Information:- Y N G AND CO LLP [] CIN = AAJ-6096

Company & Directors' Information:- ECOIRIA LLP [Active] CIN = AAO-2501

Company & Directors' Information:- V S K A & COMPANY LLP [Active] CIN = AAU-5542

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:- F A M S & CO LLP [Active] CIN = AAU-9603

Company & Directors' Information:- N K R G AND CO LLP [Active] CIN = AAX-4256

Company & Directors' Information:- H N C P & CO LLP [Active] CIN = AAT-5981

Company & Directors' Information:- V G R A N D & CO LLP [Under Process Of Strike Off] CIN = AAO-5777

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:- R S A C & CO LLP [Active] CIN = AAX-1702

Company & Directors' Information:- A B D AND CO LLP [] CIN = AAG-4228

Company & Directors' Information:- D G K T & CO LLP [Active] CIN = AAY-0763

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

Company & Directors' Information:- R H D B & CO LLP [] CIN = AAF-9564

Company & Directors' Information:- N J S R & CO LLP [Active] CIN = AAS-6904

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

Company & Directors' Information:- M S T S AND CO LLP [] CIN = AAJ-9789

Company & Directors' Information:- A G N & CO LLP [Active] CIN = AAT-3343

Company & Directors' Information:- A H S G & CO LLP [Active] CIN = AAU-8429

Company & Directors' Information:- J K J S & CO. LLP [] CIN = AAI-5880

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:- A B A M & CO. LLP [] CIN = AAF-2113

Company & Directors' Information:- M N S H & CO LLP [] CIN = AAG-4390

Company & Directors' Information:- T & R INDIA LLP [] CIN = AAH-4079

Company & Directors' Information:- S G S R & CO LLP [] CIN = AAH-3391

Company & Directors' Information:- D M M & COMPANY LLP [] CIN = AAJ-7431

Company & Directors' Information:- Y S K AND CO LLP [Active] CIN = AAN-5713

Company & Directors' Information:- J K K & COMPANY LLP [Active] CIN = AAX-1522

Company & Directors' Information:- K L S AND CO LLP [] CIN = AAJ-7210

Company & Directors' Information:- A Y K J & CO LLP [Active] CIN = AAS-7373

Company & Directors' Information:- K N A AND CO LLP [Active] CIN = AAU-0083

Company & Directors' Information:- H S K & CO LLP [Active] CIN = AAT-9072

Company & Directors' Information:- S D U AND CO LLP [Active] CIN = AAM-9609

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:- A P A R & CO LLP [Active] CIN = AAS-8336

Company & Directors' Information:- A A M K & CO LLP [Active] CIN = AAT-0385

Company & Directors' Information:- V U D & CO LLP [Active] CIN = AAT-1391

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

Company & Directors' Information:- A K M W AND CO LLP [Active] CIN = AAF-4352

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:- M B D & CO LLP [] CIN = AAG-6725

Company & Directors' Information:- S R J N & CO LLP [] CIN = AAH-0969

Company & Directors' Information:- A T M S & CO LLP [] CIN = AAH-2210

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

Company & Directors' Information:- J J J AND COMPANY LLP [] CIN = AAH-6513

Company & Directors' Information:- B G K & CO LLP [] CIN = AAI-2849

Company & Directors' Information:- M N K D & CO LLP [] CIN = AAI-9526

Company & Directors' Information:- D S R V AND CO LLP [] CIN = AAJ-5358

Company & Directors' Information:- K D M AND CO LLP [] CIN = AAJ-9144

Company & Directors' Information:- S P K G & CO LLP [] CIN = AAK-1705

Company & Directors' Information:- V D S R & CO LLP [] CIN = AAK-2237

Company & Directors' Information:- M A S P N & CO LLP [] CIN = AAK-4575

Company & Directors' Information:- N P K & COMPANY LLP [] CIN = AAL-7453

Company & Directors' Information:- J B S K & CO LLP [Active] CIN = AAN-2033

Company & Directors' Information:- D R P B AND CO LLP [Active] CIN = AAN-7871

Company & Directors' Information:- PALVIT DEVELOPERS LLP [Active] CIN = AAO-3310

Company & Directors' Information:- N G V R AND COMPANY LLP [Active] CIN = AAO-4093

Company & Directors' Information:- J A S N & CO LLP [Active] CIN = AAP-0336

Company & Directors' Information:- R S A G AND CO LLP [Active] CIN = AAP-1444

Company & Directors' Information:- P R P A & COMPANY LLP [Active] CIN = AAT-7868

Company & Directors' Information:- S M B C & COMPANY LLP [Active] CIN = AAU-0557

Company & Directors' Information:- L M R K & CO LLP [Active] CIN = AAV-4030

Company & Directors' Information:- S L B M AND CO LLP [Active] CIN = AAV-4289

Company & Directors' Information:- V K & COMPANY LLP [Active] CIN = AAW-7564

Company & Directors' Information:- D A M & CO LLP [Active] CIN = AAW-8134

Company & Directors' Information:- N A D & CO LLP [Active] CIN = AAW-9504

Company & Directors' Information:- A B R & CO LLP [Active] CIN = AAX-0331

Company & Directors' Information:- V H P A & CO LLP [Active] CIN = AAY-1712

Company & Directors' Information:- N C A P & COMPANY LLP [Active] CIN = AAY-2026

Company & Directors' Information:- B M P S & CO LLP [Active] CIN = AAW-9364

Company & Directors' Information:- J K J & CO LLP [] CIN = AAE-5439

Company & Directors' Information:- S G C O & CO LLP [] CIN = AAI-0379

Company & Directors' Information:- G P S & CO LLP [] CIN = AAI-0872

Company & Directors' Information:- K K A B & CO LLP [] CIN = AAJ-3296

Company & Directors' Information:- C S D AND CO LLP [] CIN = AAJ-4629

Company & Directors' Information:- M P G V & CO LLP [] CIN = AAJ-5351

Company & Directors' Information:- A T S G & CO LLP [] CIN = AAK-3751

Company & Directors' Information:- G G S H & CO. LLP [] CIN = AAL-8083

Company & Directors' Information:- J N S V & CO LLP [Active] CIN = AAM-6900

Company & Directors' Information:- S P K T & CO LLP [Active] CIN = AAN-7572

Company & Directors' Information:- S H A & CO LLP [Active] CIN = AAO-4028

Company & Directors' Information:- R S S P K & CO LLP [Under Process Of Strike Off] CIN = AAR-2109

Company & Directors' Information:- A A S S & COMPANY LLP [Active] CIN = AAT-4426

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

Company & Directors' Information:- R R S J & CO LLP [Active] CIN = AAV-8062

Company & Directors' Information:- A R B R & CO LLP [Active] CIN = AAX-6334

Company & Directors' Information:- S K B & COMPANY LLP [Active] CIN = AAT-5051

Company & Directors' Information:- P R S S & CO LLP [Active] CIN = AAW-2115

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

Company & Directors' Information:- G A S A & CO LLP [Active] CIN = AAU-4365

Company & Directors' Information:- S P A S AND CO LLP [Active] CIN = AAS-9005

Company & Directors' Information:- S K R AND COMPANY LLP [Active] CIN = AAB-9330

Company & Directors' Information:- C S AND CO LLP [] CIN = AAL-5204

Company & Directors' Information:- M M G S AND CO LLP [Active] CIN = AAW-8857

Company & Directors' Information:- A J M S & CO LLP [Active] CIN = AAS-6794

Company & Directors' Information:- S B S S & CO LLP [] CIN = AAG-2178

Company & Directors' Information:- P Y S & CO LLP [] CIN = AAG-9715

Company & Directors' Information:- P U M & CO LLP [Under Process Of Strike Off] CIN = AAP-1869

Company & Directors' Information:- P V R A & CO LLP [Active] CIN = AAP-2457

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

Company & Directors' Information:- K S N C & CO LLP [Active] CIN = AAQ-8095

Company & Directors' Information:- A R N P AND CO LLP [Active] CIN = AAS-7063

Company & Directors' Information:- N M G K & COMPANY LLP [Active] CIN = AAU-2181

Company & Directors' Information:- S H A P AND COMPANY LLP [Active] CIN = AAU-5309

Company & Directors' Information:- B K Y & CO LLP [Active] CIN = AAU-7172

Company & Directors' Information:- B R D P & CO LLP [Active] CIN = AAV-4924

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

Company & Directors' Information:- S R B A & CO LLP [] CIN = AAF-9001

Company & Directors' Information:- C S M & CO LLP [Active] CIN = AAW-1462

Company & Directors' Information:- A C C A & CO LLP [] CIN = AAF-2112

Company & Directors' Information:- K A M AND CO LLP [Active] CIN = AAU-7380

Company & Directors' Information:- S C M K & CO LLP [Active] CIN = AAT-2422

    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.
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