Wp(C)/4505/2020 Of Pallippuram Service Co-Operative Bank v. The 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, 1941 WP(C).No.4505 OF 2020(K) PETITIONER/S: PALLIPPURAM SERVICE CO-OPERATIVE BANKNO.760, PALLIPURAM, CHERAI, ERNAKULAM-683514 REPRESENTED BY ITS SECRETARY SMT.ASADEVI MA BY ADVS.SRI.AJI V.DEVSMT.O.A.NURIYASRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1THE INCOME TAX OFFICERTHOPPUMPADY, ERNAKULAM-682005 NON CORP WARD 2(5), INCOME TAX OFFICE, L.G. TOWERS, 2THE COMMISSIONER OF INCOME TAX(APPEALS)-2KOCHI-682036KOCHI-682036 3THE CENTRAL BOARD OF DIRECT TAXES,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 REPRESENTED BY ITS CHAIRMAN GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001 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 Exts.P3 and P3(a) appeals and Exts.P4 and P4(a)interim applications preferred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment orders Exts.P1 and P2. 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 P3(a) 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. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 12.03.2015BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 DATED 12.03.2015 EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 30.12.2019BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 30.12.2019 EXHIBIT P3TRUE COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER AGAINST EXT.P1 ORDER DATED 09.04.2015BY THE PETITIONER AGAINST EXT.P1 ORDER DATED 09.04.2015 EXHIBIT P3(A)TRUE COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER AGAINST EXT.P2 ORDER DATED 15.01.2020BY THE PETITIONER AGAINST EXT.P2 ORDER DATED 15.01.2020 EXHIBIT P4TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.03 APPEAL DATED 13.04.2015ALONG WITH THE EXT.03 APPEAL DATED 13.04.2015 EXHIBIT P4(A)TRUE COPY OF THE STAY PETITION FILED ALONG WITH THE EXT.03(A) APPEAL DATED 12.02.2020ALONG WITH THE EXT.03(A) APPEAL DATED 12.02.2020 EXHIBIT P5A TRUE COPY OF THE INTIMATION FROM THE 1ST RESPONDENT DATED 11.02.2020 DIRECTINGTHE PETITIONER TO REMIT 20% OF THE AMOUNTDEMANDED FOR CONSIDERATION OF EXT.P4 AND P4(A) STAY PETITIONS IN THIS INSTANT CASE1ST RESPONDENT DATED 11.02.2020 DIRECTINGTHE PETITIONER TO REMIT 20% OF THE AMOUNTDEMANDED FOR CONSIDERATION OF EXT.P4 AND P4(A) STAY PETITIONS IN THIS INSTANT CASE EXHIBIT P6A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT DATED 01.07.2019 IN W.A NO.1536/2019HON'BLE COURT DATED 01.07.2019 IN W.A NO.1536/2019