Wp(C)/3936/2020 Of The Tripunithura Karshika Co-Operative Society Ltd 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.3936 OF 2020(N) PETITIONER/S: THE TRIPUNITHURA KARSHIKA CO-OPERATIVE SOCIETY LTDNO. E 820, THEKKUMBHAGOM P.O., THRIPUNITHURA, ERNAKULAM - 682 301 REPRESENTED BY ITS SECRETARY BY ADV. SRI.C.A.JOJO RESPONDENT/S: 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 adirection to dispose of Ext.P3 appeal preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. 2.Having heard the learned counsel on both sides,the writ petition is disposed of with a direction to thesecond respondent to take a decision on Ext.P3 appeal inaccordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three monthsfrom the date of receipt of a copy of this judgment withoutinsisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on theappeal, recovery proceedings pursuant to the assessmentorder shall be kept in abeyance. Having heard the learned counsel on both sides, sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FORAY 2017-18 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE SECOND RESPONDENT DATED 21.01.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE1ST RESPONDENT DATED 29.01.2020 FOR 20%OF TAX