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 25TH DAY OF JUNE 2020 / 4TH ASHADHA, 1942 WP(C).No.5673 OF 2020(H) PETITIONER/S: THE KUMARAMPUTHUR SERVICE CO-OPERATIVE BANK LTDNO.P373, MANNARKKAD COLLEGE.P.O, KUMARAMPUTHUR, MANNARKKAD, PALAKKAD-678583, REPRESENTED BY ITS SECRETARY - IN CHARGE, N.KRISHNADAS AGED 57, S/O.RAGHAVAN NAIR BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENON RESPONDENT/S: 1THE INCOME TAX OFFICER WARD 4, AYAKAR BHAVAN, PALAKKAD-678014 2THE COMMISSIONER OF INCOME TAX(APPEALS),AYAKAR BHAVAN, THRISSUR-680001 3THE INCOME TAX APPELLATE TRIBUNALBY ITS REGISTRAR AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON25.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 25th day of June 2020 Petitioner has approached this Court seeking adirection to dispose of Ext.P3 appeal and stay application Ext.P4preferred before the third respondent against the appellateorder Ext.P2. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P3 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. Jm/ Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P3EXHIBIT P4 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT 2015-16 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT