https://www.taxtmi.com/caselaws?id=469617 Reassessment notices and the resulting order were unsustainable because reassessment had been initiated without the requisite approval of the specified authority under Section 151(ii) of the Income-tax Act, 1961. Following Twylight Infrastructure (P) Ltd. v. CIT, the Delhi HC held that the absence of such approval vitiated the proceedings and quashed the impugned notices and order. The Court preserved liberty for the revenue to proceed afresh in accordance with law. en-us Wed, 13 Mar 2024 00:00:00 +0530 Wed, 24 Jun 2026 17:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469617 Reassessment notices and the resulting order were unsustainable because reassessment had been initiated without the requisite approval of the specified authority under Section 151(ii) of the Income-tax Act, 1961. Following Twylight Infrastructure (P) Ltd. v. CIT, the Delhi HC held that the absence of such approval vitiated the proceedings and quashed the impugned notices and order. The Court preserved liberty for the revenue to proceed afresh in accordance with law. Case-Laws Income Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469617