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HomeHigh CourtKerala High CourtMoozhiyil Mohammadali vs Union Of India on 16 February, 2026

Moozhiyil Mohammadali vs Union Of India on 16 February, 2026


The present writ petition, filed under Article 226 of the

Constitution of India, seeks the following reliefs:

“i) To declare that the Faceless Assessment Scheme, section 144B of the
Income Tax Act and the procedures adopted for completing the Faceless
assessment is ultravires the constitution and against the principles of
natural justice;

ii) To call for the records leading to the issuance of Exhibit P-15
assessment order passed by the 4th respondent for the AY 2017-18 and to
quash the same by issuing a writ of certiorari;

iii) To issue a writ of mandamus directing the respondents not to enforce
Exhibit P-15 assessment order passed by the 4th respondent for the AY
2017-18;



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