LINDSTROM SERVICES INDIA PRIVATE LIMITED vs NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 27.02.2026 W.P.(C) 2723/2026, CM APPL. 13243/2026 & CM APPL. 13244/2026 LINDSTROM SERVICES INDIA PRIVATE LIMITED .....Petitioner Through: Ms. Ananya Kapoor, Ms. Soumya Singh and Mr. Aanjul Dalela, Advs. versus NATIONAL FACELESS ASSESSMENT CENTRE NEW DELHI & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (ORAL) 1. Ms. Ananya Kapoor, learned counsel for the petitioner invited Courts attention towards the order of this Court dated 06.02.2026 passed in petitioner’s own case and submitted that either due to some communication gap or otherwise, the order of this Court did not reach the Assessing Officer (who is a Faceless Assessing Officer (FAO)) and therefore, he passed a draft order on 10.02.2026 under Section 144C(1) of the Income Tax Act, 1961 for Assessment Year 2023-24. 2. Mr. Gaurav Gupta, learned Senior Standing Counsel for the respondent-Income Tax Department fairly conceded to this fact that due to communication gap, the order dated 06.02.2026