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Twylight Infrastructure Pvt Ltd v. Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Want of Mandatory Approval under Sections 148, 148A & 151 of the Income Tax Act
Facts of the CaseThe petitions were filed by several assessees
including Twylight Infrastructure Pvt.
Ltd. challenging reassessment proceedings initiated by the Income Tax
Department.The Assessing Officer issued notic...
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...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notices Quashed for Lack of Specified Authority Approval under Sections 147, 148, 148A, 149 & 151 of the Income Tax Act
Facts of the CaseMultiple writ petitions were filed before the Delhi High Court
by various assessees including Twylight Infrastructure Pvt. Ltd., challenging
reassessment proceedings initiated by the Income Tax Departm...
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...
Delhi High Court Quashes Reassessment Notices Issued Without Proper Sanction Under Section 151 – Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3) Delhi | Section 148 & TOLA Interpretation | 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 afte...
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...
Reassessment Notice u/s 148 Without Mandatory Sanction u/s 151 Invalid – Delhi High Court in Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (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 afte...
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...