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Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward-25(3), Delhi & Ors – Delhi High Court Quashes Reassessment Notices u/s 148 for Lack of Approval from Specified Authority u/s 151(ii), Income Tax Act
Facts of the CaseThe petitioners filed several writ petitions before
the Delhi High Court challenging reassessment proceedings initiated by the
Income Tax Department. The reassessment proceedings were initiated through...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court) – Reassessment Notice Quashed for Want of Approval of Specified Authority under Section 151 of the Income Tax Act
Facts of the CaseThe petitioners filed their respective returns of
income for Assessment Years 2016-17 and
2017-18. The returns were processed under Section 143(1) of the Income Tax Act, 1961.Subsequently, after the de...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Invalid Without Approval of Specified Authority under Section 151(ii)
Facts of the CaseThe petitioners had filed their income tax returns for Assessment Years
2016-17 and 2017-18, which were processed by the department under Section 143(1) of the Income Tax Act, 1961.Following the decisio...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Quashed for Want of Approval of Specified Authority under Section 151(ii) of the Income Tax Act
Facts of the CaseThe petitioners filed their income tax returns for Assessment Years 2016-17 and 2017-18, which
were processed under Section 143(1) of
the Income Tax Act, 1961.Subsequently, the Income Tax Department in...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Approval by Wrong Specified Authority under Section 151(ii)
Facts of the CaseThe petitioners had filed their income tax returns for Assessment Years
2016-17 and 2017-18, which were processed under Section 143(1) of the Income Tax Act, 1961.Subsequently, the Income Tax Department...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Lack of Approval from Specified Authority under Section 151(ii)
Facts of the CaseThe petitioners filed their income tax returns for Assessment Years 2016-17 and 2017-18, which
were processed under Section 143(1) of
the Income Tax Act, 1961.Subsequently, the Income Tax Department in...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Notices under Sections 148 & 148A Quashed | Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors.
Facts of the CaseThe batch of writ petitions before the Delhi High
Court arose out of reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016–17
and 2017–18. The petitioners inclu...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A(d) & 151(ii) of the Income Tax Act
Facts of the CaseThe present batch of writ petitions before the
Delhi High Court concerned reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016-17
and 2017-18.In the representative...
Delhi High Court: Reassessment Proceedings under Income Tax Act – Challenge to Notices Issued by Income Tax Department | Twylight Infrastructure Pvt Ltd vs ITO (2024)
Facts of the
CaseThe petitioners in several writ petitions,
including Twylight Infrastructure Pvt.
Ltd., approached the Delhi High Court challenging actions taken by the
Income Tax Department relating to reassessment...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Twilight Infrastructure Pvt. Ltd. v. Income Tax Officer (2024)
Facts of the CaseThe petitioners in several writ petitions
challenged reassessment proceedings initiated by the Income Tax Department for Assessment Years 2016-17 and 2017-18.The assessees had originally filed their ret...