Wp(C)/4642/2020 Of Traders Co-Operative Society 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, 1941 WP(C).No.4642 OF 2020(E) PETITIONER: TRADERS CO-OPERATIVE SOCIETY LTDNO.K 1019, KADATHURUTHY P.O., KOTTAYAM - 686 604 REPRESENTED BY ITS SECRETARY BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENTS: 1INCOME TAX OFFICER,WARD-5, KOTTAYAM, KOTTAYAM-686 001 2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686 001 BY SRI JOSE JOSEPH, 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. Sd/- AMIT RAWAL, JUDGE Skk//22022020 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUEDBY THE FIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 28.01.2020 EXHIBIT P4A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 31.01.2020 FOR 20% OF TAX RESPONDENTS' EXHIBITS: NIL