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Reassessment Notice under Sections 148 & 148A Invalid Without Approval of Specified Authority under Section 151(ii) – Delhi High Court Quashes Notices | 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 Assessment Years
2016-17 and 2017-18 relating to reassessment proceedings initiated by
the Income Tax Department.In one of the represe...
Reassessment Notice Invalid Without Proper Sanction Under Section 151 – Delhi High Court Quashes Section 148 Proceedings | Twylight Infrastructure Pvt. Ltd. v. ITO Ward-25(3), Delhi (W.P.(C) 16524/2022 & Connected Matters)
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.These notices were issued after the introd...
Delhi High Court Quashes Reassessment Notices for Lack of Approval of Specified Authority under Section 151(ii) of the Income Tax Act – Twylight Infrastructure Pvt Ltd v. ITO & Ors., W.P.(C) 16524/2022 & Connected Matters (2024)
Facts of the CaseThe petitioners filed several writ petitions
challenging reassessment proceedings initiated by the Income Tax Department for
Assessment Years 2016-17 and 2017-18.The petitioners had originally filed th...
Delhi High Court: Reassessment Notice under Income Tax Act Invalid Without Proper Approval under Section 151 – Twylight Infrastructure Pvt Ltd v ITO (2024)
Facts of the
CaseThe petitioners filed several
writ petitions before the Delhi High Court challenging reassessment proceedings
initiated by the Income Tax Department under the Income Tax Act, 1961.The petitioners cont...
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(...