By Advs.sri.harisankar v. Menonsmt.meera V.menonsmt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3705 OF 2020(K) PETITIONER/S: THE THATHAMANGALAM SERVICE CO-OPERATIVE BANK LTD. NO.P 502,THATHAMANGALAM, PALAKKAD-678012, REPRESENTED BY ITS SECRETARY K.JYOTHI, AGED 42, W/O.DIVYA PRASAD. BY ADVS.SRI.HARISANKAR V. MENONSMT.MEERA V.MENONSMT.K.KRISHNA RESPONDENT/S: 1THE INCOME TAX OFFICER,WARD 5, AYAKAR BHAVAN, PALAKKAD-678014. 2THE COMMISSIONER OF INCOME TAX (APPEALS),SAKTHAN NAGAR, THRISSUR-680021. OTHER PRESENT: SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.02.2020, 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) againstthe assessment order Ext.P1. 2.Having heard the learned counsel on both sides,the writ 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 keptin abeyance. Having heard the learned counsel on both sides, 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 DATED 25.12.2019. EXHIBIT P2COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT - 2017-18 DATED 06.1.2020. EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 07.01.2020.