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Reassessment Notice Invalid Without Approval of Specified Authority under Section 151(ii) – Delhi High Court Quashes Notices under Sections 148 & 148A | Twilight Infrastructure Pvt. Ltd. v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseThe petitioners had filed their returns of income
for the relevant Assessment Years including AY 2016-17 and AY 2017-18. The
returns were processed under Section
143(1) of the Income Tax Act, 1961.Sub...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority – Twylight Infrastructure Pvt. Ltd. v. ITO (2024) | Sections 148, 148A, 149 & 151 Income Tax Act
Facts of the CaseThe 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 illustrative case considered by the Co...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. – Delhi High Court on Validity of Reassessment Proceedings and Sanctioning Authority under Sections 148A & 151 of the Income-tax Act
Facts of the CaseThe petitioner, Twylight Infrastructure Pvt. Ltd.,
challenged reassessment proceedings initiated by the Income Tax Department. The
dispute arose after the Revenue issued a notice under Section 148A(b) ...
Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A & 151(ii) of the Income Tax Act – Delhi High Court in Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseThe
petitioners filed their returns of income for Assessment Years 2016-17 and
2017-18 which were processed by the Income Tax Department under Section 143(1)
of the Income Tax Act.Subsequently,
follo...
Reassessment Notice Quashed for Want of Mandatory Approval under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi & Ors. (Delhi High Court, W.P.(C) 16524/2022 & Connected Matters, 05.01.2024)
Facts of the CaseMultiple petitioners, including Twylight
Infrastructure Pvt. Ltd., challenged reassessment proceedings initiated by the
Income Tax Department. The impugned notices were issued under Section 148 of the ...
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...
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...