IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN &

THE HONOURABLE MRS. JUSTICE M.B. SNEHALATHA FRIDAY, THE 20^TH DAY OF FEBRUARY 2026 / 1ST PHALGUNA, 1947 WA NO. 453 OF 2026 JUDGMENT DATED 02.02.2026 ARISING FROM: WP(C) NO.3148 OF 2026 APPELLANT/PETITIONER:

HAMEED SUBBAN THOTTY, AGED 56 YEARS S/O. AYSHA, RESIDING AT AYSHA MANZIL, PATET ROAD, P.O.ALAMPADY, KASARAGOD, PIN – 671123.

BY ADVS.

SRI.P.B.SUBRAMANYAN SRI.SABU GEORGE SRI.MANU VYASAN PETER SMT.CHITRA JOHNSON RESPONDEN T S /RESPONDEN T S :

1 THE COMMISSIONER OF INCOME TAX (APPEALS)

NATIONAL FACELESS APPEAL CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003

2 ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, 2ND FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, NEW DELHI, PIN - 110003 3 INCOME TAX OFFICER INCOME TAX DEPARTMENT, WARD - I AND TPS, AAYAKAR BHAVAN, VIDYANAGAR, KASARAGOD, PIN – 671123.

BY ADV SRI.G.KEERTHIVAS THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON

20.02.2026, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT Devan Ramachandran, J.

Sri.P.B.Subramanyan – lear