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Delhi Sess. J. remanded a Deputy Commissioner of Income Tax and a CA to 3-day CBI custody for allegedly sabotaging the faceless assessment scheme. The accused were arrested following an FIR alleging conspiracy to manipulate high-value tax assessment cases by soliciting bribes in exchange for favorable orders. The CBI sought custodial interrogation to unearth the broader conspiracy, despite defense arguments challenging the necessity of arrest. The court granted 3-day custody to facilitate further investigation into potential systemic corruption within the income tax assessment process.