Case Law Details
Case Name : Skylight Hospitality LLP Vs ACIT (Delhi High Court)
Appeal Number : W.P.(C) 10870/2017 and CMNo. 44503/2017
Date of Judgement/Order : 02/02/2018
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Skylight Hospitality LLP Vs ACIT (Delhi High Court)
Object and purpose behind Section 292-B is to ensure that technical pleas on the ground of mistake, defect or omission should not invalidate the assessment proceedings, when no confusion or prejudice is caused due to nonobservance of technical formalities. The object and
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