Wp(C)/4456/2020 Of Mannanam Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941WP(C).No.4456 OF 2020(F) PETITIONER/S: MANNANAM SERVICE CO-OPERATIVE BANK LTD. NO. 3647BANK BUILDING, GANDHINAGAR, KOTTAYAM P. O., KOTTAYAM - 686 561, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: 2COMMISSIONER OF INCOME TAX (APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX,KOTTAYAM - 686 002. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.02.2020, 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 P1A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 17.12.2019 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 17.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 16.1.2020.