Sky Light Hospitality LLP vs Assistant Commissioner of Income Tax

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2018 Supreme(SC) 1310

A.K.SIKRI, ASHOK BHUSHAN
Sky Light Hospitality LLP – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent

Advocates Appeared:
For the Petitioners: Mr. C.S. Aggarwal, Mr. Gautam Jain, Mr. Piyush Kamal, Mr. Uma Shankar, Mr. Madhur Aggarwal, Mr. Bhargava V. Desai, Mr. Akshat Malpani.
For the Respondents: Mr. Tushar Mehta, Mr. A. Prasad, Mr. Zoheb Hossain, Ms. Anil Katiyar.

ORDER :

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 applications stand disposed of.

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