JUDGMENT

The present writ petition, filed under Article 226 of the Constitution of India, seeks the following reliefs:

“i) To declare that the Faceless Assessment Scheme, section 144B of the Income Tax Act and the procedures adopted for completing the Faceless assessment is ultravires the constitution and against the principles of natural justice;

ii) To call for the records leading to the issuance of Exhibit P-15 assessment order passed by the 4th respondent for the AY 2017-18 and to quash the same by issuing a writ of certiorari;

iii) To issue a writ of mandamus directing the respondents not to enforce Exhibit P-15 assessment order passed by the 4th respondent for the AY 2017-18; And

iv) To issue such other appropriate writ, order or directions as this Hon'ble Court may deem just and proper to issue in the facts and circumstances