Allowed
Aaliyah Real Estates Private Limited v. Assistant Commissioner of Income Tax Circle 1-1 & Anr.
Delhi HCW.P.(C)/16260/2022
Case brief
AI extract
What is this about?
The Delhi High Court allowed the writ petition and quashed the impugned notice under Section 148 of the Income Tax Act, 1961. The decision relied on the judgment in Twylight Infrastructure, noting the absence of specified authority approval under Section 151(ii). Liberty was granted for fresh proceedings per the precedent.
What did the court decide?
Impugned notice dated 29 July 2022 under Section 148 of the Income Tax Act, 1961 and consequential proceedings were quashed.