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Delhi HC Quashes Notices: Lack of specified authority approval for Income Tax Reassessment
Case Law Details
- Case Name
- Twylight Infrastructure Pvt Ltd Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Delhi High Court
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Twylight Infrastructure Pvt Ltd Vs ITO (Delhi High Court)
Introduction: The Delhi High Court has quashed income tax reassessment notices in the case of Twylight Infrastructure Pvt Ltd for Assessment Years 2016-17 and 2017-18. The court emphasized the lack of approval from the specified authority, as mandated by the amended provisions of the Income Tax Act.
Detailed Analysis:
1. The writ petitions concern the assessment years 2016-17 and 2017-18, questioning the sustainability of notices and orders due to the absence of specified authority approval.
2. The core issue revolv...
