Wp(C)/4519/2020 Of The Kazhakuttom 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.4519 OF 2020(L) PETITIONER/S: THE KAZHAKUTTOM SERVICE CO-OPERATIVE BANK LTD.NO.1457REPRESENTED BY ITS SECRETARY, KAZHAKUTTOM P. O., THIRUVANANTHAPURAM DISTRICT - 695 582. BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 2(1), OFFICE OF THE ADDITIONAL COMMISSIONER OFINCOME TAX, AAYAKAR BHAVAN, KAWDIAR P. O., THIRUVANANTHAPURAM, PIN - 695 003.2THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695 003. 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 APPENDIX PETITIONER'S/S EXHIBITS: