Granting opportunity of hearing not mandatory for Local Committee on High Pitched Scrutiny Assessment

Bee Cee Fireworks Industries Vs Principal Chief Commissioner of Income Tax Member Secretary (Madras High Court) Madras High Court held that Local Committee on High Pitched Scrutiny Assessment are not required to grant an opportunity of being heard as there is no provisions laid down in the SOP. Accordingly, writ dismissed. Facts- The petitioner would submit that in respect of the Returns submitted for the Assessment years 2016-2017 and 2019-2020, a show cause notice u/s. 148(A)(b) of the Income Tax Act was issued stating that the case of the petitioner had been reopened based upon the informat...