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, 1941 WP(C).No.4841 OF 2020(E) PETITIONER/S: THE MANNARKKAD TALUK CO-OP.EMPLOYEES CO-OPERATIVE SOCIETY LIMITED NO.P.629MANNARKKAD, PALAKKAD-678582, REPRESENTED BY ITS SECRETARY, P.K.MOHANDAS, AGED 55, S/O. T.APPU NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 4, AYAKAR BHAVAN, PALAKKAD-678014.WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX (APPEALS)SAKTHAN NAGAR, THRISSUR-680 021. 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) againstthe assessment 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 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 IST RESPONDENT FOR THE YEAR 2017-18 DATED26.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 14.1.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 14.1.2020.