{"id":29950,"date":"2022-09-29T12:32:46","date_gmt":"2022-09-29T07:02:46","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ernst-and-young-u-s-llp-v-acit-2022-the-chambers-journal-september-p-125-delhihc\/"},"modified":"2023-03-07T20:05:27","modified_gmt":"2023-03-07T14:35:27","slug":"ernst-and-young-u-s-llp-v-acit-2022-the-chambers-journal-september-p-125-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ernst-and-young-u-s-llp-v-acit-2022-the-chambers-journal-september-p-125-delhihc\/","title":{"rendered":"Ernst and Young U.S .LLP v . ACIT  ( 2022)    449 ITR 425\/ (2023) 146 taxmann.com 64 \/( 2022) The Chamber\u2019s Journal \u2013 September \u2013 P. 125( Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that when the original assessment have been completed under section 143(1 ) ,there no need fresh tangible material for reopening of\u00a0 assessment and further the doctrine of change of opinion does not arise . ( WP.(C ). 11862\/ 2022 dt 22-8 2022 )\u00a0 (AY. 2018 -19 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 148A: Reassessment &#8211; Conducting inquiry, providing opportunity before issue of notice &#8211;   Professional income not shown \u2013 Assessment u\/s 143(1) -Reassessment notice is valid \u2013 DTAA- India -USA . [ Art , 15 ,  Art.226  ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29950","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7N4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29950"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29950\/revisions"}],"predecessor-version":[{"id":33180,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29950\/revisions\/33180"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}