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Delhi High Court Quashes Reassessment Proceedings for Lack of Approval of Specified Authority under Section 151 of Income Tax Act – Twylight Infrastructure Pvt Ltd v. Income Tax Officer & Ors. (2024)
Facts of the CaseThe
petitioners, including Twylight Infrastructure Pvt Ltd and several other
assessees, filed their respective income tax returns for the relevant
assessment years. The returns were processed by the I...
Twylight Infrastructure Pvt Ltd vs ITO (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 148 & 151 of the Income Tax Act
Facts of the CaseThe
petitioners challenged reassessment proceedings initiated by the Income Tax
Department under the provisions of the Income Tax Act, 1961. The reassessment
notices were issued for relevant assessmen...
Delhi High Court Quashes Income Tax Reassessment Notices for Want of Approval of Specified Authority under Sections 147, 148, 148A & 151 – Twylight Infrastructure Pvt Ltd v. Income Tax Officer (2024)
Facts of the CaseThe
petitioners, including Twylight Infrastructure Pvt. Ltd. and several other
assessees, filed multiple writ petitions before the Delhi High Court
challenging reassessment proceedings initiated by th...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A(d) & 151 of 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.The petitioners had filed the...
Delhi High Court: Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A & 151 of Income Tax Act – 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 petitioners had ...
Reassessment Notice Invalid Without Approval of Specified Authority under Sections 148, 148A & 151 of 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 petitioners had...
Delhi High Court: Validity of Reassessment Proceedings under Sections 148 & 148A of the Income Tax Act – Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors. (2024)
Facts of the
CaseThe petitioners, including Twylight Infrastructure Pvt. Ltd. and several other assessees,
filed writ petitions before the Delhi High Court challenging the reassessment
proceedings initiated by the Inc...
Reassessment Notice Quashed for Lack of Mandatory Approval under Section 151 – Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward-25(3), Delhi (Delhi High Court)
Facts of the CaseThe petitioners challenged reassessment proceedings
initiated by the Income Tax Department for Assessment Years 2016-17 and 2017-18. The Assessing Officer issued
notices under Section 148A(b)
and late...
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...