From https://github.com/plroit/Skyreach/wiki/Understanding-scalability-in-JPEG2000
an input image is divided into four images, each a quarter of the size of the input. Each of the four images is called a subband. One subband that is labeled 'LL' is actually a scaled-down version of the input, with a scaling factor of a 1/2.
If we take a single tiled image and do 2-D wavelet decomposition once, encode and send it.
Then decoder will find 4 sub bands.
Using that it will be able to draw max resolution picture of dimensions halved.
Isn't it?