Wp(C)/4747/2020 Of Nadakkal Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 WP(C).No.4747 OF 2020(P) PETITIONER/S: NADAKKAL SERVICE CO-OPERATIVE BANK LTD.KALLUVATHUKKAL.P.O, KOLLAM-691578, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: 1INCOME TAX OFFICERWARD-4,KOLLAM,AYAKAR BHAVAN, KOLLAM-691001. 2COMMISSIONER OF INCOME TAX(APPEALS)-1,OFFICE OF THE COMMISSIONER OF INCOME TAX(APPEALS),TRIVANDRUM-695003. R1-2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON19.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a directionto dispose 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. Sd/- AMIT RAWAL JUDGE