https://www.taxtmi.com/caselaws?id=760179 The grievance procedure for alleged high-pitched assessments confined the Local Committee to administrative scrutiny of whether a prima facie case existed and to reporting reasons; it did not imply any right to a personal hearing at that stage. The Committee's role was not a substitute for appellate or dispute-resolution proceedings, so the assessee could not treat it as an alternative forum to contest the assessment. Since the governing SOP contained no hearing requirement and the petitioner had already been told the case was not treated as high-pitched, the demand for a hearing had no basis. The writ petition failed, and the assessee was left to pursue the statutory appellate remedy. en-us Mon, 18 Mar 2024 00:00:00 +0530 Thu, 17 Oct 2024 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760179 The grievance procedure for alleged high-pitched assessments confined the Local Committee to administrative scrutiny of whether a prima facie case existed and to reporting reasons; it did not imply any right to a personal hearing at that stage. The Committee's role was not a substitute for appellate or dispute-resolution proceedings, so the assessee could not treat it as an alternative forum to contest the assessment. Since the governing SOP contained no hearing requirement and the petitioner had already been told the case was not treated as high-pitched, the demand for a hearing had no basis. The writ petition failed, and the assessee was left to pursue the statutory appellate remedy. Case-Laws Income Tax Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760179