Wp(C)/6166/2020 Of Ettumanoor Block Urban Co-Operative Society Ltd v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941WP(C).No.6166 OF 2020(U) PETITIONER: ETTUMANOOR BLOCK URBAN CO-OPERATIVE SOCIETY LTDNO.K 1026, THELLAKOM P.O., KOTTAYAM-686 630, REPRESENTED BY ITS SECRETARY V.C.JAYAKUMAR. BY ADVS.SRI.S.ARUN RAJSMT.C.T.SUJA RESPONDENTS: 1THE INCOME TAX OFFICERWARD 1, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001.WARD 1, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM-686 001. 2THE PRINCIPAL, COMMISSIONER OF INCOME TAX,NAGAMBADAM, KOTTAYAM-686 002.NAGAMBADAM, KOTTAYAM-686 002. 3THE COMMISSIONER OF INCOME TAX (APPEALS),PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686 001.PUBLIC LIBRARY BUILDINGS, SASTRI ROAD, KOTTAYAM-686 001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P2 appeal preferred before the 3[rd]respondent/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 3[rd] respondentto take a decision on Ext.P2 appeal in accordance with law, afteraffording an opportunity of hearing to the petitioner, within aperiod of three 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 a decision istaken on the appeal, recovery proceedings pursuant to theassessment order shall be kept in abeyance. nak Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.12.2019 PASSED BY THE 1ST RESPONDENT UNDER SECTION 143(3) OF THE ACT FOR THE AY 2017-18. EXHIBIT P2 TRUE COPY OF THE FIRST APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENTFOR THE AY 2017-18. EXHIBIT P3 TRUE COPY OF THE STAY APPLICATION DATED 05.02.2020 FILED BEFORE THE 1ST RESPONDENT FOR THE AY 2017-18. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 11.02.2020 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FOR THE AY 2017-18.ORIGINAL OF THE AFFIDAVIT SWORN BY THE 04TH RESPONDENT. EXHIBIT P5 TRUE COPY OF THE STAY APPLICATION DATED 18.02.2020 FILED BEFORE THE 2ND RESPONDENT FOR THE AY 2017-18. //TRUE COPY// P.A TO JUDGE