IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 3^RD DAY OF DECEMBER 2024 / 12TH AGRAHAYANA, 1946 WP(C) NO. 42854 OF 2024 PETITIONER:

ARYA VAIDYA SALA REPRESENTED BY ITS MANAGING TRUSTEE DR P MADHAVANKUTTY VARIER, ARYA VAIDYA SALA ROAD, KOTTAKKAL, MALAPPURAM, PIN – 676 503.

BY ADV S.ARUN RAJ RESPONDENTS:

1 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003.

2 THE DEPUTY DIRECTOR OF INCOME TAX CENTRALISED PROCESSING CENTRE, INCOME TAX DEPARTMENT, HOSUR ROAD, BENGALURU, PIN – 560 100.

3 COMMISSIONER OF INCOME TAX (APPEALS)

NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, 2ND FLOOR, E- RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN – 110 003.

4 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)

AAYAKAR BHAVAN, OLD RAILWAY STATION ROAD, ERNKAULAM, PIN – 682 018.

5 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, IS PRESS ROAD, ERNAKULAM, COCHIN, PIN – 682 018.

BY ADV. CYRIAC TOM, STANDING COUNSEL.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISS