https://www.taxtmi.com/caselaws?id=763599 The Madras HC held that Local Committees conducting High Pitched Scrutiny Assessment are not required to provide personal hearings to taxpayers as they violate no principles of natural justice. The Committee serves as an internal administrative mechanism to curb excessive assessments by Assessing Officers, not as a quasi-judicial or statutory authority. Their reports are non-binding on Appellate Authorities and cannot substitute appellate remedies. The Committee's rejection of complaints does not prejudice taxpayers' rights to pursue appeals. The court followed precedents from Punjab and Haryana HC and earlier Madras HC decisions, dismissing the petitioner's contentions regarding mandatory hearing requirements. en-us Thu, 19 Dec 2024 00:00:00 +0530 Sun, 22 Dec 2024 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763599 The Madras HC held that Local Committees conducting High Pitched Scrutiny Assessment are not required to provide personal hearings to taxpayers as they violate no principles of natural justice. The Committee serves as an internal administrative mechanism to curb excessive assessments by Assessing Officers, not as a quasi-judicial or statutory authority. Their reports are non-binding on Appellate Authorities and cannot substitute appellate remedies. The Committee's rejection of complaints does not prejudice taxpayers' rights to pursue appeals. The court followed precedents from Punjab and Haryana HC and earlier Madras HC decisions, dismissing the petitioner's contentions regarding mandatory hearing requirements. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763599