Wp(C)/3889/2020 Of Cherthala Taluk Agricultural Credit Co-Operative Society v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.3889 OF 2020(I) PETITIONER/S: CHERTHALA TALUK AGRICULTURAL CREDIT CO-OPERATIVE SOCIETYH.W 11, CHERTHALA.P.O, ALAPPUZHA-688524 REPRESENTED BY ITS SECRETARY BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1INCOME TAX OFFICERWARD-1 AND TPS, ALAPPUZHA, ALAPPUZHA-688011 2COMMISSIONER OF INCOME TAX(APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686002 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON12.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to 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,the writ 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 13.12.2019 ISSUED BY THE FIRST RESPONDNET EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156DATED 13.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18BEFORE THE 2ND RESPONDENT DATED 17.01.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED B THE 1ST RESPONDENT DATED 03.02.2020 FOR 20% OF TAX