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Twylight Infrastructure Pvt Ltd v. Income Tax Officer (Delhi High Court, 05 January 2024): Reassessment Notice Quashed for Want of Valid Approval under Sections 148, 149 & 151 of the Income Tax Act
Facts of the CaseThe petitioner, Twylight Infrastructure Pvt. Ltd., challenged reassessment
proceedings initiated by the Income Tax Department for Assessment Years 2016-17
and 2017-18.The reassessment notices were issu...
Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer & Ors. (Delhi High Court, 05 January 2024): Reassessment Notice Quashed 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...
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 had been initiated on certain
allegations. During the pendency of the criminal case, departmental proceedi...
Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Sections 148 & 151 of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. & Ors. v. Income Tax Officer & Ors. (2024)
Facts of the CaseThe petitions before the Delhi High Court involved
reassessment proceedings relating to Assessment
Years 2016-17 and 2017-18. The petitioners had filed their income tax
returns, which were processed b...
Delhi High Court Quashes Reassessment Notice Issued Without Proper Sanction under Section 151 of the Income-tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer (W.P.(C) 16524/2022) – Case Law
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 af...
Delhi High Court: Reassessment Notice under Sections 148 & 148A Invalid Without Approval of Specified Authority under Section 151 – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)
Facts of the
CaseThe present batch of writ
petitions before the Delhi High Court concerned reassessment proceedings
initiated for Assessment Years 2016-17 and 2017-18. The petitioners had filed
their returns of incom...
Delhi High Court Quashes Reassessment Proceedings for Lack of Approval of Specified Authority under Section 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors. (2024)
Facts of the CaseThe
petitioners, including Twylight Infrastructure Pvt Ltd and several other
assessees, filed their respective income tax returns for the relevant
assessment years. The returns were processed by the I...
Twylight Infrastructure Pvt Ltd vs ITO (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act
Facts of the CaseThe
petitioners challenged reassessment proceedings initiated by the Income Tax
Department under the provisions of the Income Tax Act, 1961. The reassessment
notices were issued for relevant assessmen...
Delhi High Court Quashes Income Tax Reassessment Notices for Want of Approval of Specified Authority under Sections 147, 148, 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer (2024)
Facts of the CaseThe
petitioners, including Twylight Infrastructure Pvt. Ltd. and several other
assessees, filed multiple writ petitions before the Delhi High Court
challenging reassessment proceedings initiated by th...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A(d) & 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseThe 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.The petitioners had filed the...