$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2238/2026 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 1. The instant review petition has been preferred contending that the order passed by this Court on 17.02.2026 suffers from error of law as the circular dated 23.06.2017 is binding as per Section 119 of the Income Tax Act, 1961. 2. Having heard learned counsel for the review petitioner, we are of the view that the scope and the nature of the circular has been dealt with by this Court while rejecting petitioner’s writ petition on 17.02.2026. If the petitioner has come with a novel argument, the same cannot be said to be an error apparent on the face of record. 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 3. The present review petition being an appeal in disguise, is not maintainable. 4. Review petition is, therefore, rejected. 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