Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Initiation of Proceedings u/s 153C Invalid Where Assessment Years Fall Beyond Permissible Six-Year Period – DCIT vs Wickwood Development Ltd (ITAT Delhi)
Facts of the CaseA search and seizure action under Section 132 of the Income
Tax Act was conducted on 22.03.2012. During the search proceedings, certain
documents were allegedly found relating to Wickwood Development L...
ITAT Delhi: Proceedings under Section 153C Invalid Without Proper Satisfaction Note – DCIT vs Rolland Enterprises Ltd.
Facts of the CaseA search and seizure operation under Section 132 of the Income
Tax Act, 1961 was conducted on 22.03.2012 in relation to certain entities.
During the course of the search, certain documents and material...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Quashed for Lack of Sanction by Correct 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.Later, the Income Tax Department initiated...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Want of Sanction by Specified Authority under Section 151(ii)
Facts of the CaseThe petitioners had filed their income tax returns for the relevant
assessment years, which were processed under Section 143(1) of the Income Tax Act, 1961.Subsequently, the Income Tax Department initia...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Want 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...
Harshdip Singh Dhillon v. Union of India (Delhi High Court, 2024) – Assessee Cannot Be Asked to Pay Tax When TDS Already Deducted by Employer | Sections 199 & 205 Income Tax Act
Facts of the CaseThe petitioner, Harshdip Singh Dhillon, was employed as Associate Vice-President
with Tulip Telecom Ltd. from November 2011 to May 2013. During his employment,
the employer deducted Tax Deducted at
So...
Delhi High Court Quashes Reassessment Notices for Lack of Proper Approval under Section 151 of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. ITO (2024)
Facts of the CaseThe petitioners filed multiple writ petitions
before the Delhi High Court challenging reassessment proceedings initiated by
the Income Tax Department for Assessment
Years 2016-17 and 2017-18.The reass...
Twylight Infrastructure Pvt Ltd v. Income Tax Officer – Delhi High Court Case Law on Reassessment Notice and Mandatory Sanction under Section 151 of the Income Tax Act
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 aft...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (Delhi High Court, 2024): Reassessment Notices Quashed for Want of Approval of Specified Authority under Sections 148, 148A, 149 & 151 of the Income Tax Act, 1961
Facts of the CaseThe petitions before the Delhi High Court involved
multiple assessees challenging reassessment proceedings initiated by the Income
Tax Department for Assessment Years 2016-17 and 2017-18.The petitioner...
Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148, 148A & 151 of the Income-tax Act, 1961
Facts of the CaseThe petitioners challenged reassessment proceedings
initiated by the Income Tax Department for Assessment Years 2016-17 and
2017-18.The Assessing Officer issued a notice under Section 148A(b) alleging ...