Madras HC Quashes Faceless Assessment Order: Assessee Denied Hearing Button Click

Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer (Madras High Court) The case of Bay-Forge Private Limited versus ACIT, adjudicated by the Madras High Court, delves into the contentious issue of the denial of a hearing opportunity due to the failure of the assessee to click on the appropriate button. This article provides a comprehensive analysis of the judgment and its implications. The crux of the matter lies in the refusal of the assessing officer to grant a personal hearing despite the petitioner’s explicit request and diff...