Wp(C)/6190/2020 Of Velliamattom Service Co-Operative Bank Limited v. Commissioner Of Income-Tax (Appeals)-Ii

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 02ND DAY OF MARCH 2020 / 12TH PHALGUNA, 1941WP(C).No.6190 OF 2020(W) PETITIONER: VELLIAMATTOM SERVICE CO-OPERATIVE BANK LIMITED,PANNIMATTOM.P.O., THODUPUZHA, IDUKKI-686588, REPRESENTED BY ITS SECRETARY JOGI SEBASTIAN. BY ADVS.SRI.A.KUMARSMTG.MINI(1748)SRI.P.S.SREE PRASADSRI.AJAY V.ANAND RESPONDENTS: 1COMMISSIONER OF INCOME-TAX (APPEALS)-II,POORNIMA BUILDINGS, PANAMPILLY NAGAR, KOCHI-682036. 2INCOME TAX OFFICER,WARD 1 AND TPS THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA - 685584.WARD 1 AND TPS THODUPUZHA, MAHIMA TOWERS, TEMPLE ROAD, THODUPUZHA - 685584. SRI.CHRISTOPHER ABRAHAM 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 Exts.P2 and P2(a) appeals and Exts.P3 and P3(a)interimapplicationspreferredbeforethe1strespondent/Commissioner of Income Tax (Appeals) against theassessment orders Exts.P1 and P1(a). 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the 1st respondentto take a decision on Exts.P2 and P2(a) appeals 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 payment of20% of the tax demanded, as per circular of 2017. Till such timea decision is taken on the appeal, recovery proceedings pursuantto the assessment orders shall be kept in abeyance. nak Sd/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR AY2011-12 DATED 27.12.2016. EXHIBIT P1(A) TRUE COPY OF THE ASSESSMENT ORDER FOR AY2017-18 DATED 19.12.2019. EXHIBIT P2 TRUE COPY OF APPEAL FILED IN FORM 35 FORAY 2011-12 DATED 1.2.2017. EXHIBIT P2(A) TRUE COPY OF APPEAL FILED IN FORM 35 FORAY 2017-18 DATED 30.1.2020. EXHIBIT P3 TRUE COPY OF STAY APPLICATION FOR AY 2011-12 DATED 20.2.2020. EXHIBIT P3(A) TRUE COPY OF STAY APPLICATION FOR AY 2017-18 DATED 21.1.2020. EXHIBIT P4 TRUE COPY OF THE JUDGMENT OF THE HON'BLEDIVISION BENCH IN WRIT APPEAL 1529/2019 DATED 1.7.2019. //TRUE COPY// P.A TO JUDGE