Table of Contents
Faceless assessment records — Delhi HC 2024
Delhi High Court · 2024-04-18 · 2024 SCC OnLine Del 2211
System-level tax-assessment transparency is compatible with officer anonymity.
Case details
| Court | Delhi High Court |
|---|---|
| Decided | 2024-04-18 |
| Citation | 2024 SCC OnLine Del 2211 |
| Bench | Y, a, s, h, w, a, n, t, , V, a, r, m, a, , J |
| Petitioner | Ashok Jain |
| Respondent | CPIO, CBDT |
| RTI Act sections | §8(1)(j), §8(2) |
| Outcome | partly allowed |
Outcome
Faceless Assessment Scheme metadata (turnaround time, allocation logic) is disclosable; individual officer names are protected.
Ratio decidendi
The Faceless Assessment Scheme under §144B of the Income-tax Act depends on officer anonymity to function. Scheme-level aggregate data — pendency, turnaround, geographical load — is disclosable under §4(1)(b). Individual allocation of a particular case to a particular officer is protected by §8(1)(j) read with the scheme's statutory anonymity.
Keywords
faceless assessment, CBDT, section 8(1)(j), section 144B, officer anonymity
Similar cases in the corpus
These rulings have the closest editorial ratio to this case — computed by tf-idf cosine similarity over ratio, keywords and Act sections. Useful starting points if you are researching the same point of law.
- Own income-tax assessment order — CIC (CIC 2022)
- Property-tax assessment records — CIC (CIC 2020)
- Own APAR and service-book access (SC 2022)
Related
Editorial summary, not a certified report. The ratio here is an editorial compression. Before citing this ruling in a PIO order, FAA speaking order, or any appellate filing, verify against the full reported decision. RTI Wiki is not a legal service.
Editorial summary · last reviewed 21 April 2026.
Discussion