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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 Ward-25(3), Delhi & Ors. (W.P.(C) 16524/2022)
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 ...
Twylight Infrastructure Pvt. Ltd. vs Income Tax Officer – Delhi High Court Quashes Reassessment Notices Due to Lack of Proper Approval under Section 151 | Sections 147, 148, 148A & 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 ...
Twylight Infrastructure Pvt Ltd v. ITO (Delhi High Court, 2024) – Reassessment Notice Quashed for Lack of Mandatory Approval under Sections 147, 148 & 151 of the Income-tax Act
Facts of the CaseThe petitioners, including Twylight Infrastructure Pvt. Ltd. and several other assessees,
challenged reassessment proceedings initiated by the Income Tax Department.The Assessing Officer issued notices ...
Twylight Infrastructure Pvt. Ltd. v. Income Tax Officer Ward-25(3), Delhi – Delhi High Court Quashes Reassessment Notices Issued Without Proper Sanction under Section 151 of the Income-tax Act
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...
Delhi High Court Clarifies Mandatory Approval of Specified Authority for Reassessment Notices Under Sections 148 & 151 of the Income Tax Act – Twilight Infrastructure Pvt Ltd vs ITO (2024)
Facts of the CaseThe petitioners in several writ petitions
challenged reassessment proceedings initiated by the Income Tax Department
under the provisions of the Income Tax
Act, 1961. The reassessment notices were iss...
“Twylight Infrastructure & Others vs Income-Tax Officer: Delhi High Court Holds Section 151(ii) Approval Mandatory for Reassessment Notices Under Sections 148/148A of Income-Tax Act”
Facts of the
CaseMultiple taxpayers, including Twylight
Infrastructure Pvt. Ltd., Abhinav Jindal, Mangla Gupta, Rajesh
Gupta HUF and others, filed writ petitions challenging reassessment notices
issued by the Income-...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward 25(3) Delhi & Ors – Delhi High Court Quashes Reassessment Notice u/s 148 for Want of Approval of Specified Authority u/s 151 (Income Tax Act, 1961)
Facts of the CaseThe petitioners filed multiple writ petitions
challenging reassessment proceedings initiated by the Income Tax Department.
The reassessment proceedings were initiated through an order under Section 148...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer Ward-25(3), Delhi & Ors – Delhi High Court Quashes Reassessment Notices u/s 148 for Lack of Approval from Specified Authority u/s 151(ii), Income Tax Act
Facts of the CaseThe petitioners filed several writ petitions before
the Delhi High Court challenging reassessment proceedings initiated by the
Income Tax Department. The reassessment proceedings were initiated through...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer & Ors (Delhi High Court) – Reassessment Notice Quashed for Want of Approval of Specified Authority under Section 151 of the Income Tax Act
Facts of the CaseThe petitioners filed their respective returns of
income for Assessment Years 2016-17 and
2017-18. The returns were processed under Section 143(1) of the Income Tax Act, 1961.Subsequently, after the de...
Twylight Infrastructure Pvt Ltd vs Income Tax Officer (Delhi High Court) – Reassessment Notice Invalid Without Approval of Specified Authority under Section 151(ii)
Facts of the CaseThe petitioners had filed their income tax returns for Assessment Years
2016-17 and 2017-18, which were processed by the department under Section 143(1) of the Income Tax Act, 1961.Following the decisio...