Local Committee's report not binding, no right to personal hearing before it; assessments subject to review by appellate authorities.

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....The HC held that the Local Committee constituted to identify high-pitched assessments is an administrative mechanism to advise the Principal Commissioner to prevent coercive recovery. It is not a quasi-judicial or statutory authority bound to provide an opportunity of personal hearing. The Committee's report is not binding on appellate/revisional authorities. The assessee's rights before appellate authorities remain unaffected, notwithstanding the Committee's decision. The HC concurred with judgments holding that no hearing is required to be granted by the Local Committee as per the Standard Operating Procedure. The assessment order itself envisages an opportunity of hearing by the Assessing Authority. Consequently, the HC found no merit in the petitioner's contentions.....