IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

MONDAY, THE 9^TH DAY OF SEPTEMBER 2024 / 18TH BHADRA, 1946 WP(C) NO. 26445 OF 2024 PETITIONERS:

1 NOBLE JOHN,AGED 68 YEARS, S/O. JOHN, RESIDING AT KUZHIMURIYIL ESTATE, EZHAMKULAM, NEDUMON, PATHANAMTHITTA, KERALA, PIN – 691 556.

2 ANNIE NOBLE,AGED 58 YEARS, W/O. NOBLE JOHN, RESIDING AT KUZHIMURIYIL ESTATE, EZHAMKULAM, NEDUMON, PATHANAMTHITTA, KERALA, PIN – 691 556. BY ADV ASWIN GOPAKUMAR RESPONDENTS:

1 THE COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL CIRCLE, COCHIN, POORNIMA BUILDING, MANORAMA JUNCTION, PANAMILLY NAGAR, COCHIN, PIN – 682036.

2 THE COMMISSIONER OF INCOME TAX (APPEALS) -3, 4TH FLOOR, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN, PIN – 682 018.

3 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM, PIN – 686 001.

BY ADVS.

SRI.NAVANEETH.N.NATH, SC SMT.SUSIE B VARGHESE, SR.SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT This writ petition has been filed challenging Ext.P6 order attaching certain bank accounts of the petitioners, who ar