Wp(C)/4248/2020 Of Kuirachira Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.4248 OF 2020(E) PETITIONER/S: KURIACHIRA SERVICE CO-OPERATIVE BANK LTD.NO.637,KURIACHIRA P.O., THRISSUR - 680 006 REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: OTHER PRESENT: SRI CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON14.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Exts.P3 and P7 appeals preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against the assessment orders Exts.P1 and P5. 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 Exts.P3 and P7 appeals inaccordance with law, after affording an opportunity of hearingto the petitioner, within a period of three months from thedate of receipt 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 orders shall be keptin abeyance. Having heard the learned counsel on both sides, the Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER AY 2012-13 DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT.2012-13 DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT.DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2012-13 BEFORE THE 2ND RESPONDENT DATED BEFORE THE 2ND RESPONDENT DATED 25/10/2019. A TRUE COPY OF THE STAY ORDEROF THE 3RD RESPONDENT DATED 22/05/2017.OF THE 3RD RESPONDENT DATED 22/05/2017. EXHIBIT P4A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 15/11/2019 FOR 20% OF TAX.1ST RESPONDENT DATED 15/11/2019 FOR 20% OF TAX. EXHIBIT P5A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 24/09/2019 ISSUED BY THEFIRST RESPONDENT.AY 2017-18 DATED 24/09/2019 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT.DATED 24/09/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 07/11/2019.BEFORE THE 2ND RESPONDENT DATED 07/11/2019. EXHIBIT P8A TRUE COPY OF THE NOTICE U/S 221(1) ISSUED BY THE 1ST RESPONDENT DATED 15/11/2019.ISSUED BY THE 1ST RESPONDENT DATED 15/11/2019.