Wp(C)/5035/2020 Of Maranagttupilly Service Co-Operative Bank Ltd v. The 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, 1941 WP(C).No.5035 OF 2020(D) PETITIONER/S: MARANAGTTUPILLY SERVICE CO-OPERATIVE BANK LTD. NO.3556MARANAGTTUPILLY P.O KOTTAYAM DISTRICT, REPRESENTED BY ITS SECRETARY-IN-CHARGE. BY ADVS.SRI.SUNIL CYRIACSMT.DONA AUGUSTINE RESPONDENT/S: 1THE INCOME TAX OFFICERWARD 3, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX KOTTAYAM RANGE, INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. 2THE COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS), INCOME TAX OFFICE, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686 001. SC, JOSE JOSEPH 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 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 onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be kept inabeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.12.20219 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE COPY OF THE NOTICE OF DEMAND DATED 23.12.2019 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 23.1.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF THE STAY PETITION DATED 4.2.2020 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE JUDGMENT DATED 11.2.2020IN WPC NO 3838 OF 2020 OF THIS HON'BLE COURT