Wp(C) v. The Income Tax Officer, Ward-2(5)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL PETITIONER: THE NAGAROOR SERVICE CO-OPERATIVE BANK LTD.NO.T 219REPRESENTED BY ITS SECRETARY, ALTHARAMOODU P.O, ALAMOODU, THIRUVANANTHAPURAM DISTRICT 695 102 BY ADVS.SRI.T.R.HARIKUMARSRI.ARJUN RAGHAVAN RESPONDENTS: 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 to dispose of Ext.P3 appeal preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. 2.Having heard the learned counsel on bothsides, the writ petition is disposed of with a direction tothe second respondent to take a decision on Ext.P3 appealin accordance 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 vv -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2017-2018 DATED 18-12-2019 EXHIBIT P2 A TRUE COPY OF THE NOTICE ISSUED UNDERSECTION 156 OF THE INCOME TAX ACT DATED 18-12-2019 EXHIBIT P3 A TRUE COPY OF THE ONLINE APPEALD ATED07-01-2020, FILED AGAINST EXT P1 ASSESSMENT ORDER, BEFORE THE 2ND RESPONDENT EXHIBIT P4 A TRUE COPY OF THE STAY PETITION FILEDBY THE PETITIONER IN EXT P3 APPEAL DATED 09-01-2020 EXHIBIT P5A TRUE COPY OF THE JUDGMENT DATD 19-07-2019 IN W.A NO. 1639 OF 201907-2019 IN W.A NO. 1639 OF 2019 EXHIBIT P6A TRUE COPY OF THE JUDGMENT DATED 17-02-2020 IN WP(C) NO. 4433 OF 2020 //TRUE COPY//PA TO JUDGE