Wp(C)/11152/2020 Of Kottekkad People Welfare Sahakarana Sangam Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 08TH DAY OF JUNE 2020 / 18TH JYAISHTA, 1942 WP(C).No.11152 OF 2020(T) PETITIONER/S: KOTTEKKAD PEOPLE WELFARE SAHAKARANA SANGAM LTD.NO.1420,KUTTUR P.O., THRISSUR-680013, REPRESENTED BY ITS SECRETARY MARY LEENA. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1INCOME TAX OFFICER,WARD -2(2), THRISSUR, AAYAKAR BHAVAN, NEAR SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001. 2COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, THRISSUR-680001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todisposeof Ext.P3appealpreferredbeforethe2[nd]respondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, the writpetition is disposed of with a direction to the 2[nd] respondent to take adecision on Ext.P3 appeal in accordance with law, after affording anopportunity of hearing to the petitioner, within a period of threemonths from the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as per circular of2017. Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. nak Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER AY 2017-18 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S. 156 DATED 30/12/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 13/01/2020. EXHIBIT P4 A TRUE COPY OF THE ORDER ISSUED BY THE 1ST RESPONDENT DATED 25/02/2020 FOR 20% OF TAX. EXHIBIT P5 A TRUE COPY OF THE LETTER DEMANDING THE ENTIRE TAX DATED 12/03/2020 ISSUED BY THE 1ST RESPONDENT.