By Adv. Sri.harisankar v. Menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 WP(C).No.11270 OF 2020(G) PETITIONER/S: KECHERY SERVICE CO-OPERATIVE BANK LTDR-286, KECHERY P.O. THRISSUR 680 501, REPRESENTED BY ITS SECRETARY, P.A. DAVIS, AGED 44, S/O. P.D. ANTHONY. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 1 AND TPS, GURUVAYUR, THRISSUR 680 101.WARD 1 AND TPS, GURUVAYUR, THRISSUR 680 101. 2THE COMMISSIONER OF INCOME TAX(APPEALS), AYAKAR BHAVAN, THRISSUR 680 001. 3THE INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 9[th] day of June 2020 Petitioner has approached this Court seeking a directionto dispose of Ext.P3 appeal preferred before the thirdrespondent against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P3 appeal in accordancewith law, after affording an opportunity of hearing to thepetitioner, within a period of three months from the date ofreceipt of a copy of this judgment without insisting onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED29.11.2019. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2NDRESPONDENT FOR THE EYAR 2017-18 DATED 12.03.2020. EXHIBIT P3 COPY OF APPEAL FIELD BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2017-18 DATED 01.05.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 01.05.2020.