Wp(C)/6307/2020 Of Kadakkarappally Service Co-Operative Bank Ltd v. 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, 1941 WP(C).No.6307 OF 2020(K) PETITIONER: KADAKKARAPPALLY SERVICE CO-OPERATIVE BANK LTD.NO.1125,KADAKKARAPPALLY.P.O., CHERTHALA, ALAPPUZHA-688529, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENTS: 1INCOME TAX OFFICER,WARD-5, ALAPPUZHA, ALAPPUZHA-688011.2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON02.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT Petitioner has approached this Court seeking adirection 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 judgment withoutinsisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on theappeal, recovery proceedings pursuant to the assessmentorder shall be kept in abeyance. Having heard the learned counsel on both vv Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 20.12.2019 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S.156 DATED 20.12.2019 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 9.1.2010. EXHIBIT P4 A TRUE COPY OF THE LETTER OF DEMAND DATED 3.2.2020 ISSUED BY THE 1ST RESPONDENT. //TRUE COPY//PA TO JUDGE