Based solely on the masks*....I'd say NO.
TheNow, of course, the theme of betrayal by comrades in crime is nothing new, "There is no honour amongst theives", and Jonathan Nolan did co-write the screenplay for the Dark Knight so it's possible that Nolan incorporated some ideas from the 2008 movie into the 2011/2012 Person of Interest Episode but I don't see a direct comparison between the two.
*As for the masks, they aren't the same at all.
The mask on POI is a soft rubber mask...not hard plastic like the ones in The Dark Knight
You can watch the whole episode HERE...the prank talestakes place about 8 minutes in.
Also, if you look carefully at the DK robbery sequence you can see that, in fact, all the masks are not the same. They have different expressions and even different decoration. It just looks like a bunch random generic masks.