High-Pitch Assessment: No Need for Opportunity of Hearing by Local Committee

Liberty Shows Ltd. Vs Ld. Chairman Central Board of Direct Taxes (Punjab and Haryana High Court)

In Liberty Shows Ltd. vs. Chairman, CBDT, the Punjab and Haryana High Court deliberated on a petition challenging the rejection of a grievance regarding High-Pitch scrutiny assessment. The petitioner argued that the Local Committee failed to classify their case as High-Pitch without providing valid reasoning or granting a hearing, despite submitting a grievance under the Standard Operating Procedure (SOP) established by the CBDT. The petitioner contended that the SOP mandated a fair rev

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