if you want to label intracellular epitopes you need to perform this procedure, if you want to label cell surface proteins/markers you don't.
Usually you can pretreat tissue slices with methanol for 1-10 min at -20°C or you use Triton X100 in the blocking (about 0.05%) and antibody solutions (0.025%).
To be sure that the antibodies get inside the cells, you should use suitable permeabilised solution like Triton 100X FOR T 10 min to permeablised cell membrane.
The need for permabilization is dependent on the fixative you use. If you fix in ice-cold acetone then you don't need to permeabilize but if you fix in paraformaldehyde then you do. I normally fix cells in 4% paraformaldehyde and then permeabilize for 2 mins in 0.2% TritonX100
There are, of course, several different methods which facilitate permeability of cellular plasma membrane. However, such a pre-treatment is unnecessary if you intend to us formalin-fixed and paraffin-embedded tissue or cell specimens.