Wp(C)/6418/2020 Of The Thycattussery Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941WP(C).No.6418 OF 2020(B) PETITIONER: THE THYCATTUSSERY SERVICE CO-OPERATIVE BANK LTD NO. 275, THYCATTUSSERY P.O., CHERTHALA, ALAPPUZHA-688 528, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSRI.MATHEWS JOSEPH RESPONDENTS: 1INCOME TAX OFFICERWARD 5, ALAPPUZHA, ALAPPUZHA-688 011.2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON03.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.6418 OF 2020(B) JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before thesecond respondent/Commissioner of Income Tax(Appeals)2, 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.P3appeal in accordance with law, after affording anopportunity of hearing to the petitioner, within a period ofthree 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 adecision is taken on the appeal, recovery proceedingspursuant to the assessment order shall be kept inabeyance. Skk//03032020 Sd/- AMIT RAWAL, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 DATED 23.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 08.01.2020. EXHIBIT P4 A TRUE COPY OF THE LETTER OF DEMAND DATED 03.02.2020 ISSUED BY THE 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL