Wp(C)/6606/2020 Of The Edavanakkad 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.6606 OF 2020(A) PETITIONER/S: THE EDAVANAKKAD SERVICE CO-OPERATIVE BANK LTD NO.01EDAVANAKKAD P.O.ERNAKULAM, PIN-682 502, REPRESENTEDBY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSRI.MATHEWS JOSEPH RESPONDENT/S: 1INCOME TAX OFFICERTHOPPUMPADY, ERNAKULAM-682 005. WARD-2(5), INCOME TAX OFFICE, LG TOWERS, 2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 018. 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 Exts.P3, P6, P9 and P12 appeals preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against the assessment orders Exts.P1, P4,P7 and P10. 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 Exts.P3, P6, P9 and P12 appealsin accordance with law, after affording an opportunity of hearingto the petitioner, within a period of three months from the dateof receipt of a copy of this judgment without insisting onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeals, recoveryproceedings pursuant to the assessment orders shall be kept inabeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1A TRUE COPY OF THE ASSESSMENT ORDER YA 2013-14 DATED 6.1.2016 ISSUED BY THE FIRST RESPONDENT2013-14 DATED 6.1.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 6.1.2016 ISSUED BY THE FIRST RESPONDENTDATED 6.1.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2013-14 BEFORE THE 2ND RESPONDENT DATED 5.2.2016BEFORE THE 2ND RESPONDENT DATED 5.2.2016 EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER AY 2014-15 DATED 30.12.2016 ISSUED BY THE 1ST RESPONDENT2014-15 DATED 30.12.2016 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2016 ISSUED BY THE FIRST RESPONDENTDATED 30.12.2016 ISSUED BY THE FIRST RESPONDENT EXHIBIT P6A TRUE COPY OF THE APPEAL FOR AY 2014-15 BEFORE THE 2ND RESPONDENT DATED 1.2.2017BEFORE THE 2ND RESPONDENT DATED 1.2.2017 EXHIBIT P7A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2015-16 DATED 26.12.2017 BY THE 1ST RESPONDENT2015-16 DATED 26.12.2017 BY THE 1ST RESPONDENT EXHIBIT P8A TRUE COPY OF THE DEMAND NOTICE FOR U/S 156 DATED 26.12.2017 ISSUED BY THE FIRST RESPONDENT156 DATED 26.12.2017 ISSUED BY THE FIRST RESPONDENT EXHIBIT P9A TRUE COPY OF THE APPEAL FOR AY 2015-16 BEFORE THE 2ND RESPONDENT DATED 25.1.2018BEFORE THE 2ND RESPONDENT DATED 25.1.2018 EXHIBIT P10A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT2017-18 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P11A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 30.12.2019 ISSUED BY THE FIRST RESPONDENTDATED 30.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P12A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 30.1.2020BEFORE THE 2ND RESPONDENT DATED 30.1.2020 EXHIBIT P13A TRUE COPY OF THE INTIMATION U/.S 143(1) DATED 1.10.2019 FOR AY 2018-19DATED 1.10.2019 FOR AY 2018-19 EXHIBIT P14 A TRUE COPY OF THE 20% DEMAND DATED 19.2.2020 ISSUED BY THE 1ST RESPONDENT