Faceless assessment records — Delhi HC 2024
Quick Reply: Faceless Assessment Scheme metadata [turnaround time, allocation logic] is disclosable; individual officer names are protected.
Delhi High Court · 2024-04-18 · 2024 SCC OnLine Del 2211
Faceless Assessment Scheme metadata [turnaround time, allocation logic] is disclosable; individual officer names are protected.
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 | Yashwant Varma 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
- 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.