Local Committee on High Pitched Assessment is not required to provide a personal hearing and its findings are not binding on appellate authorities: Madras HC
The petition filed before Madras High Court (Madurai Bench): “Bee Cee Fireworks WP 25501 in the case was as under:
1. W.P. No. 25501 of 2024: Seeks to quash the impugned order for the assessment year 2016-17 and treat the assessment as High Pitched Scrutiny Assessment.
2. W.P. No. 25502 of 2024: Seeks to quash the impugned order for the assessment year 2019-20 and treat the assessment as High Pitched Scrutiny Assessment.
Let us have a Short Overview of the Case:
Key Points raised by the petitioner was as under:
Violation of Natural Justice: The petitioner argued that the Local Committee on High Pitched Scrutiny Assessment did not provide an opportunity for a personal hearing, violating principles of natural justice.
Assessment Details: The assessments for the years 2016-17 and 2019-20 were reopened based on information indicating suppression of cash sales. The petitioner claimed the assessments were high-pitched and unreasonable.
Local Committee’s Role: The Local Committee examines grievances regarding high-pitched assessments but is not an alternative to appellate proceedings. It can recommend administrative actions but does not provide binding decisions.
Court’s Decision: The court dismissed the petitions, stating that the Local Committee is not required to provide a personal hearing and its findings are not binding on appellate authorities. The petitioner can still pursue appeals through the appropriate channels.
The Copy of the order is as under:
