Wp(C)/4897/2020 Of The Ezhupunna Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, THE 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941WP(C).No.4897 OF 2020(J) PETITIONER/S: THE EZHUPUNNA SERVICE CO-OPERATIVE BANK LTD.NO.953,EZHUPUNNA.P.O., CHERTHALA, ALAPPUZHA-688548, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJOSRI.MATHEWS JOSEPH RESPONDENT/S: 1INCOME TAX OFFICER,WARD-5, ALAPPUZHA, ALAPPUZHA-688011.2COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686002. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON20.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction 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 both sides,the writ petition is disposed of with a direction to thesecond respondent to take a decision on Ext.P3 appeal inaccordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three monthsfrom the date of receipt of a copy of this judgmentwithout insisting on payment of 20% of the tax demanded,as per circular of 2017. Till such time a decision is takenon the appeal, recovery proceedings pursuant to theassessment order shall be kept in abeyance. Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 25.12.2019 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S.156 DATED 25.12.2019 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 23.1.2020. EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 6.2.2020 TAX.