Wp(C)/4518/2020 Of The Thalavoor Service Co-Operative Bank Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4518 OF 2020(L) PETITIONER/S: THE THALAVOOR SERVICE CO-OPERATIVE BANK LTDNO.646, REPRESENTED BY ITS SECRETARY,THALAVOOR P O,KOLLAM DISTRICT, PIN-691332. BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD - 4, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-PIN-691001.2THE COMMISSIONER OF INCOME TAX(APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-PIN-695003. OTHER PRESENT: CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 18th day of February 2020 Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. shg Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER FOR THEYEAR 2017-2018 DATED 27.11.2019.YEAR 2017-2018 DATED 27.11.2019. EXHIBIT P2A TRUE COPY OF THE NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 27.11.2019.SECTION 156 OF THE INCOME TAX ACT DATED 27.11.2019. EXHIBIT P3A TRUE COPY OF THE ONLINE APPEAL DATED 21.12.2019 ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT P1 ASSESSMENT ORDER.21.12.2019 ALONG WITH GROUNDS OF APPEAL FILED BEFORE THE 2ND RESPONDENT, AGAINST EXT P1 ASSESSMENT ORDER. EXHIBIT P4A TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER IN EXT-P3 APPEAL DATED 24.01.2020.THE PETITIONER IN EXT-P3 APPEAL DATED 24.01.2020. EXHIBIT P5A TRUE COPY OF THE JUDGMENT DATED 19.07.2019 IN WA NO. 1639/201919.07.2019 IN WA NO. 1639/2019 EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED 25.11.2019 IN WP(C) NO.31787 OF 2019.25.11.2019 IN WP(C) NO.31787 OF 2019.