Wp(C)/6594/2020 Of Sreekandamangalam Service Co Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 04TH DAY OF MARCH 2020 / 14TH PHALGUNA, 1941 WP(C).No.6594 OF 2020(Y) PETITIONER/S: SREEKANDAMANGALAM SERVICE CO OPERATIVE BANK LTD. NO. 974MUTTATHIPARAMBU P O, CHERTHALA, ALAPPUZHA-688527, REPRESENTED BY ITS SECRETARY-IN-CHARGE. BY ADV. SRI.C.A.JOJO RESPONDENT/S: 1INCOME TAX OFFICERCIRCLE, ALAPPUZHA, ALAPPUZHA-688011.2COMMISSIONER OF INCOME TAX(APPEALS)OFFICE OF THE COMMISSIONER OF INCOME TAX, KOTTAYAM-686001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON04.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the secondrespondent 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 COPY OF THE ASSESSMENT ORDER FOR AY-2017-2018 DATED 27.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S. 156 DATED 27.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 05.1.2020. EXHIBIT P4 A TRUE COPY OF THE LETTER OF DEMAND DATED 26.02.2020 ISSUED BY THE 1ST RESPONDENT.