By Advs.sri.harisankar v. Menonsmt.meera V.menon

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941WP(C).No.4833 OF 2020(D) PETITIONER/S: THE MANNARKKAD TALUK AIDED SCHOOL EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD.NO.P 945,MANNARKKAD,PALAKKAD-678582, REPRESENTED BY ITS SECRETARY, VINEETHA.M.S.AGED 42,D/O.SUBRAMANIAN.M. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 4,AYAKAR BHAVAN,PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX(APPEALS),SAKTHAN NAGAR,THRISSUR-680021. OTHER PRESENT: SRI JOSE JOSEPH. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent to take a decision on Ext.P2 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order 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 2017-18 EXHIBIT P2EXHIBIT P3 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2017-18 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.