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2019 (9) TMI 614 - HC - Income TaxHigh Pitched Scrutiny Assessment - challenging the proceedings of the fourth respondent with consequential direction to the fourth respondent to pass speaking order - disallowing a portion of restricted project grants received from Compassion international - Petitioner is a Charitable Society registered under Section 12AA - HELD THAT:- Local Committee, after considering the complaint filed by the petitioner, formed an opinion that the assessments for the subject matter Assessment Years cannot be termed as high pitched. As rightly pointed out by the learned Senior Standing Counsel for the respondents, the mechanism provided to approach the Local Committee is not in lieu of the appellate remedy and therefore, the rights and contentions of the assessee before the Appellate Authority in their appeal can very well be considered and decided by such Authorities notwithstanding the fact that the complaint filed by the petitioner before the Local Committee has resulted in passing the impugned communication. This Court is of the view that the rejection of the petitioner's complaint by the Local Committee will not prejudice the rights of the petitioner to pursue the appeal already pending before the Appellate Authority by raising all the grounds and that all the appeals pending before the Appellate Authority can be disposed of on merits and in accordance with law, after giving due opportunity of hearing to the petitioner. Writ petition is disposed of, by directing the fifth respondent/Appellate Authority to take up the appeals filed in respect of the Assessment Years 2010-11 to 2015-2016 and pass orders on the same on merits and in accordance with law, after giving due opportunity of hearing to the petitioner, uninfluenced by the report, if any sent by the said Local Committee.
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