Wp(C)/6295/2020 Of Ramapuram North Aiswarya Paradayini Scb Ltd v. Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6295 OF 2020(J) PETITIONER/S: RAMAPURAM NORTH AISWARYA PARADAYINI SCB LTD NO. 1493REPRESENTED BY ITS SECRETARY RAMAPURAM NORTH, KEERIKKADU.P.O, ALAPPUZHA-690508 BY ADVS.SRI.V.G.ARUN (K/795/2004)SMT.V.JAYA RAGISRI.R.HARIKRISHNAN (KAMBISSERIL)SRI.NEERAJ NARAYANSHRI.SARATH SUKUMARAN RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS)BAKER HILLS KOTTAYAM-686002BAKER HILLS KOTTAYAM-686002 2INCOME TAX OFFICERA.N.PURAM, ALAPPUZHA-688011 WARD 3, ALAPPUZHA, ARATTUKULANKARA COMPLEX, SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal along with Ext.P5 stay applicationpreferred before the first respondent/Commissioner of IncomeTax (Appeals) against the assessment order Ext.P2. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent 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 on paymentof 20% of the tax demanded, as per circular of 2017. Till suchtime a decision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOCOPY OF THE RETURN OF INCOME DATED 28.10.2019 FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 A TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 24.12.2019 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 24.12.2019 ISSUED FOR THE YEAR 2017-18 BY THE 2ND RESPONDENT EXHIBIT P3 A TRUE PHOTOCOPY OF THE APPEAL DATED 23.01.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT EXHIBIT P4EXHIBIT P5 A TRUE COPY OF THE ORDER DATED 07.02.2020 ISSUED BY THE 2ND RESPONDENT A TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 10.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT