Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
How to Respond to Penalty Levied under Section 271(1)(c) of the Income Tax Act, 1961
How to Respond to Penalty Levied under Section 271(1)(c) of the
Income Tax Act, 1961IntroductionSection 271(1)(c) of the Income Tax Act, 1961 provides for the
imposition of penalty where an assessee has concealed the p...
Delhi High Court on Income Tax Reassessment Notices – Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (2024) | Sections 147, 148, 148A, 149 & 151 Income Tax Act
Facts of the CaseThe petitioners, including Twylight Infrastructure Pvt. Ltd. and several other assessees,
filed writ petitions before the Delhi High Court challenging reassessment
proceedings initiated by the Income T...
Delhi High Court Quashes Reassessment Proceedings Issued Without Proper Sanction Under Income-tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi & Ors. (W.P.(C) 16524/2022)
Facts of the CaseThe petitioners challenged reassessment proceedings
initiated by the Income Tax Department through notices issued under Section 148 of the Income-tax Act, 1961.The reassessment notices were issued after...
Late Sh. Lal Chand Verma (Through Legal Heir) vs Union of India & Anr. – Case Summary
Facts of the CaseThe original assessee Late Sh. Lal Chand Verma passed away on 30 July 2021. Subsequently, the Income Tax Officer issued a notice dated 30 March 2023 under Section
148A(b) of the Income Tax Act, 1961 for...
Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A & 151 of the Income Tax Act – Delhi High Court in Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseMultiple writ petitions were filed before the Delhi
High Court challenging reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016-17
and 2017-18.The assessees had or...
Twylight Infrastructure Pvt Ltd v. Income Tax Officer Ward-25(3), Delhi & Ors.
Facts of the
CaseThe petitioners challenged reassessment proceedings
initiated by the Income Tax Department under Section 148A(d) followed by issuance of notice under Section 148 of the Income Tax Act, 1961.The Assessi...
Delhi Police & Ors. vs Ajit Singh – Departmental Proceedings Cannot Continue After Honourable Acquittal | Rule 12 Delhi Police (Punishment & Appeal) Rules, 1980 | Delhi High Court
Facts of the CaseThe respondent, Ajit Singh, was a member of the
Delhi Police against whom criminal proceedings were initiated on allegations of
misconduct. During the pendency of the criminal case, departmental procee...
Twylight Infrastructure Pvt. Ltd. & Connected Matters v. Income Tax Officer & Ors.
Facts of the CaseMultiple writ petitions were filed by various
assessees including Twylight Infrastructure Pvt. Ltd. and others challenging
reassessment proceedings initiated by the Income Tax Department for Assessment...
Delhi High Court Quashes Income Tax Reassessment Notices for Lack of Mandatory Approval under Section 151(ii) – Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer & Connected Matters (2024)
Facts of the CaseMultiple writ petitions were filed before the Delhi
High Court challenging the validity of income
tax reassessment notices issued under Sections 147 and 148 of the Income Tax
Act, 1961.The petitioners...
Delhi High Court: Reassessment Proceedings Invalid Without Approval of Specified Authority – Twylight Infrastructure Pvt Ltd vs ITO Ward-25(3) (W.P.(C) 16524/2022) – Sections 147, 148, 148A, 151 Income Tax Act
Facts of the CaseThe petitioners challenged reassessment proceedings
initiated by the Income Tax Department for Assessment Years 2016-17 and 2017-18.The Revenue issued notices under Section 148A(b) proposing reassessmen...