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)

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12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 40
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 37
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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)

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 35
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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(...

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)

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 32
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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)

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My Tax Expert
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 40
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 49
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 41
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 34
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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

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My Tax Expert
12/03/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 38
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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...