Review petition against an order dismissing a writ petition concerning a binding circular under Section 119 of the Income Tax Act. The Court held a novel argument was not an error apparent on the face of record and rejected the petition as an appeal in disguise.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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BHARAT BANSAL .....Petitioner
Through: Mr. Moni Bhadra Jain & Ms. Vanshika Sharma, Advocates.
versus
NATIONAL FACELESS ASSESSMENT CENTRE DELHI
.....Respondent Through: Mr. Sunil Agarwal, SSC with Ms. Monica Benjamin & Ms. Gibral Naushad, JSCs.
CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R % 09.04.2026
REVIEW PET. 154/2026
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/04/2026 at 12:50:56
DINESH MEHTA, J.
VINOD KUMAR, J.
APRIL 9, 2026/ nk
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/04/2026 at 12:50:56
1 issue framed by the court
Whether the order dated 17.02.2026 suffered from an error apparent on the face of record given that the circular dated 23.06.2017 is binding under Section 119 of the Income Tax Act, 1961.
1 provisions across 1 enactments
Bharat Bansal
National Faceless Assessment Centre Delhi
Dinesh Mehta
Vinod Kumar
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
