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.11230 OF 2020(C) PETITIONER/S: KECHERY SERVICE CO-OPERATIVE BANK LTD. NO. R-286KECHERY P.O., THRISSUR-680501, 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-680101.WARD 1 AND TPS, GURUVAYUR, THRISSUR-680101. 2THE COMMISSIONER OF INCOME TAX (APPEALS),AYAKAR BHAVAN, THRISSUR-680001.AYAKAR BHAVAN, THRISSUR-680001. 3THE INCOME TAX APPELLATE TRIBUNAL,BY ITS REGISTRAR.BY ITS REGISTRAR. AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED 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, the writ petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P3 appeal inaccordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three monthsfrom the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on theappeal, recovery proceedings pursuant to the assessmentorder shall be kept in abeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008-09 DATED 19.12.2016. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPONDENT FOR THE YEAR 2008-09 DATED 12.03.2020. EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT -2008-09 DATED01.05.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 01.05.2020.