Wp(C)/10752/2020 Of The Thalore Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 02ND DAY OF JUNE 2020 / 12TH JYAISHTA, 1942 WP(C).No.10752 OF 2020(T) PETITIONER/S: THE THALORE SERVICE CO-OPERATIVE BANK LTD1-269, THALORE, THRISSUR-680306, REPRESENTED BY ITS SECRETARY, T.V.SHAJIKUMAR, AGED 46, VELAYUDHAN BY ADV. SRI.V.M.HARI SANKAR RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2 (5), AAYAKAR BHAVAN, THRISSUR-680001 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 ON02.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 2[nd] day of June 2020 Petitioner has approached this Court seeking a direction to 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 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2012-13 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT 2012-13 EXHIBIT P4 COPY OF JUDGMENT IN WP(C)NO.4366/2020 OF THIS HON'BLE COURT EXHIBIT P4(A) COPY OF JUDGMENT IN WP(C) TMP NO.261/2020OF THIS HON'BLE COURT