Wp(C)/3840/2020 Of Vennala Service Co-Operative Bank Ltd v. Income Tax Officer

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.3840 OF 2020(D) PETITIONER/S: VENNALA SERVICE CO-OPERATIVE BANK LTD.NO.E 774, VENNALA P.O., ERNAKULAM - 682 028 REPRESENTED BY ITS SECRETARY BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1INCOME TAX OFFICERWARD-1(5), KOCHI, CENTRAL REVENUE TOWER, KOCHI - 682 018 2COMMISSIONER OF INCOME TAX (APPEALS)-2REVENUE TOWER, KOCHI - 682 018 OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL OTHER PRESENT: (SRI.JOSE JOSEPH, SC, FOR INCOME TAX 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.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) againstthe assessment 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.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 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. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 21.12.2019 ISSUED BY THEFIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S. 156DATED 21.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 18.01.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 28.01.2020 FOR 20% OF TAX