Wp(C)/4652/2020 Of Nattika Firka Co-Operative Bank No.f 1251 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.4652 OF 2020(F) PETITIONER: NATTIKA FIRKA CO-OPERATIVE BANK NO.F 1251,VALAPAD P.O., THRISSUR - 680 567, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.C.A.JOJO RESPONDENTS: 1INCOME TAX OFFICER,WARD-2, WEST NADA,GURUVAYOOR, THRISSUR - 680 567. 2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, THRISSUR - 680 001. OTHER PRESENT: 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. Skk//20022020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER AY 2012-13 DATED 18/11/2019 ISSUED BYTHE FIRST RESPONDENT.AY 2012-13 DATED 18/11/2019 ISSUED BYTHE FIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE U/S.156 DATED 18/11/2019 ISSUED BY THE FIRST RESPONDENT.156 DATED 18/11/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2012-13 BEFORE THE 2ND RESPONDENT DATED 19/12/2019.2012-13 BEFORE THE 2ND RESPONDENT DATED 19/12/2019. EXHIBIT P4A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 17/01/2020 FOR 20% OF TAX.THE 1ST RESPONDENT DATED 17/01/2020 FOR 20% OF TAX. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 14/11/2019 ISSUED BY THE FIRST RESPONDENT.FOR AY 2017-18 DATED 14/11/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 14/11/2019 ISSUED BY THE FIRST RESPONDENT.156 DATED 14/11/2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P7A RUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 20/12/2019.18 BEFORE THE 2ND RESPONDENT DATED 20/12/2019. EXHIBIT P8A TRUE COPY OF THE NOTICE U/S. 221(1)ISSUED BY THE 1ST RESPONDENT DATED 17/01/2020.ISSUED BY THE 1ST RESPONDENT DATED 17/01/2020. RESPONDENTS' EXHIBITS:NIL