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Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notices Quashed for Lack 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...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Notices under Sections 148 & 148A Quashed | Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors.
Facts of the CaseThe batch of writ petitions before the Delhi High
Court arose out of reassessment proceedings initiated by the Income Tax
Department for Assessment Years 2016–17
and 2017–18. The petitioners inclu...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Approval of Specified Authority under Sections 148, 148A(d) & 151(ii) of the Income Tax Act
Facts of the CaseThe present 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.In the representative...
Delhi High Court: Reassessment Proceedings under Income Tax Act – Challenge to Notices Issued by Income Tax Department | Twylight Infrastructure Pvt Ltd vs ITO (2024)
Facts of the
CaseThe petitioners in several writ petitions,
including Twylight Infrastructure Pvt.
Ltd., approached the Delhi High Court challenging actions taken by the
Income Tax Department relating to reassessment...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Section 151 – Twilight Infrastructure Pvt. Ltd. v. Income Tax Officer (2024)
Facts of the CaseThe petitioners in several writ petitions
challenged reassessment proceedings initiated by the Income Tax Department for Assessment Years 2016-17 and 2017-18.The assessees had originally filed their ret...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority Under Sections 148, 148A & 151 of the Income Tax Act – Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Ors.
Facts of the CaseThe petitioners in several writ petitions
challenged reassessment proceedings initiated by the Income Tax Department
concerning Assessment Years 2016–17 and 2017–18.The petitioners had originally f...
Delhi High Court Quashes Reassessment Notices for Want of Approval of Specified Authority under Sections 148, 148A & 151 of the 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.In one of the representative ma...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer (Delhi High Court, 2024): Reassessment Notice Quashed for Want of Mandatory Approval under Sections 147, 148, 148A & 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 Departme...
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
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 Ward-25(3), Delhi (Delhi High Court) – Reassessment Notice u/s 148 Quashed for Lack of Proper Sanction u/s 151 of the Income-tax Act, 1961
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...