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 explic

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