The assessee filed writ petition against the high pitched assessment . The Honourable  Court issued a writ of mandamus with detailed directions .Court  held that   in the case of high pitched assessments recognising the difficulties faced by taxpayers, the Central Board of Direct Taxes issued instruction F. No. 225/101/2021/-ITA-II, dated April 23, 2022, for dealing with taxpayers’ grievances. The local committee ascertains whether the additions made in the assessment order are not backed by any sound reasons or logic, the provisions of law have been grossly misinterpreted or obvious and well-established facts on record have been ignored outrightly. The instruction also provides for initiation of suitable administrative action against the erring officer in cases where assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officers or Assessment Units. Under the instructions dated November 9, 2015 ([2015] 378 ITR (St.) 42), local committees were constituted quickly to resolve taxpayers’ grievances on account of high-pitched and unreasonable additions made by assessing authorities. Taxpayers are one of the important pillars of economy of the country. Their harassment not only causes a jolt to the economy of the country and employment but also comes in the way of economic policy of the Government including the policy “Ease of Doing Business”. The instructions dated April 23, 2022 issued by the Central Board of Direct Taxes, in exercise of powers conferred under section 119 of the Income-tax Act, 1961 needs to be implemented truly and effectively.( WP No. 465 of 2022 dt 19 -5 -2022 )