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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4362 OF 2020(U) PETITIONER/S: THE THADUKKASSERY SERVICE CO-OPERATIVE BANK LTD. F 534KERALASSERY.P.O,KONGAD,PALAKKAD-678641, REPRESENTED BY ITS SECRETARY,VIJAYAKUMARI.M.P,AGED 51, D/O.NARAYANAN NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2,AYAKAR BHAVAN,PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX(APPEALS),SAKTHAN NAGAR,THRISSUR-680021. OTHER PRESENT: SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a directionto 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 1STRESPONDENT FOR THE YEAR 2017-18 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT -2017-18 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT.