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Delhi High Court Quashes Reassessment Notices for Lack of Mandatory Approval under Sections 148, 148A & 151 of the Income-tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi & Connected Matters (2024)
Facts of the
CaseThe petitioners filed writ
petitions before the Delhi High Court challenging reassessment proceedings
initiated by the Income Tax Department through notices issued under Section 148
of the Income-tax...
Reassessment Notice Quashed Due to Absence of Approval from Specified Authority under Section 151(ii) – Delhi High Court in Twylight Infrastructure Pvt. Ltd. vs ITO & Ors. (2024)
Facts of the CaseThe petitioners had filed their returns of income
for Assessment Years 2016-17 and 2017-18, which were processed under Section
143(1) of the Income Tax Act, 1961.Subsequently, following the judgment of...
Delhi High Court Quashes Reassessment Notices Due to Lack of Approval from Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs ITO & Ors. (2024)
Facts of the
CaseThe petitioners filed writ
petitions challenging reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016-17 and 2017-18.The Income Tax Department issued
notices unde...
Delhi High Court Quashes Reassessment Notices Due to Lack of Approval from Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs ITO & Ors. (2024)
Facts of the
CaseThe petitioners filed writ
petitions challenging reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016-17 and 2017-18.The Income Tax Department issued
notices unde...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Approval of Specified Authority under Section 151 of the Income-tax Act
Facts of the CaseThe petitioner, Twylight Infrastructure Pvt. Ltd., challenged the reassessment
notices issued by the Income Tax Department under the provisions of the Income-tax Act, 1961.The reassessment proceedings w...
Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Sections 148, 148A & 151 of Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. ITO (2024)
Facts of the CaseThe petitioners filed their respective returns of income for Assessment Years
2016-17 and 2017-18. The returns were processed by the Income Tax
Department and intimations were issued under Section 143(...
Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Section 151 of the Income Tax Act – Twilight Infrastructure Pvt Ltd vs 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
petitioners had...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseThe petitioners, including companies, individuals,
and Hindu Undivided Families, had filed their returns of income for Assessment
Years 2016-17 and 2017-18. The
returns were processed under Section
1...
Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act
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 Assessing Officer...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Ors. – Delhi High Court Quashes Reassessment Notices for Want of Approval of Specified Authority under Sections 148, 148A, 149 & 151 of the Income Tax Act, 1961
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 reassessment pro...