Wp(C)/4629/2020 Of Mekkadampu Service Co-Operative Bank Ltd v. 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, 1941WP(C).No.4629 OF 2020(C) PETITIONER: MEKKADAMPU SERVICE CO-OPERATIVE BANK LTDNO.4073, MEKKADAMPU.P.O, MUVATTUPUZHA, ERNAKULAM-682316, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENTS: 1INCOME TAX OFFICERWARD-1 & TPS, THODUPUZHA, THODUPUZHA-685584. 2COMMISSIONER OF INCOME TAX(APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX,CENTRAL REVENUE TOWER,KOCHI-682002. BY SRI CHRISTOPHER ABRAHAM, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking adirection to dispose of Ext.P3 appeal preferred before the second respondent/Commissioner of Income Tax(Appeals) against the assessment order Ext.P1. 2.Having heard the learned counsel on bothsides, the writ petition is disposed of with a direction tothe second respondent to take a decision on Ext.P3appeal in accordance with law, after affording anopportunity of hearing to the petitioner, within a period ofthree months from the date of receipt of a copy of thisjudgment without insisting on payment of 20% of the taxdemanded, as per circular of 2017. Till such time adecision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept inabeyance. Having heard the learned counsel on both Skk//22022020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 20.12.2019 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 20.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 18.01.2020. EXHIBIT P4A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 12.02.2010 FOR 20% OF TAX. RESPONDENTS' EXHIBITS: NIL