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Delhi High Court Quashes Reassessment Notices Issued Without Approval of Specified Authority under Section 151 of the Income Tax Act – Twilight Infrastructure Pvt Ltd vs 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
petitioners had...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Connected Matters (2024)
Facts of the CaseThe petitioners, including companies, individuals,
and Hindu Undivided Families, had filed their returns of income for Assessment
Years 2016-17 and 2017-18. The
returns were processed under Section
1...
Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act
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 Assessing Officer...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer & Ors. – Delhi High Court Quashes Reassessment Notices 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 pro...
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...