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.4827 OF 2020(C) PETITIONER/S: THE NAGARIPURAM SERVICE CO-OPERATIVE BANK LTD.,NAGARIPURAM, MANNUR, PATHIRIPALA, PALAKKAD-678 642, REPRESENTED BY ITS SECRETARY, GEETHA K, AGED 56, D/O KRISHNANKUTTY NAIR. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 2, AYAKAR BHAVAN, PALAKKAD-678 014.WARD 2, AYAKAR BHAVAN, PALAKKAD-678 014. 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 Dated this the 20th day of February 2020 Petitioner has approached this Court seeking a direction todispose 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 DATED27.12.2019 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2017-18 DATED 6.1.2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 6.1.2020