Wp(C)/7020/2020 Of Alappuzha Government Servants Co-Operative Bank Limited v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, THE 09TH DAY OF MARCH 2020 / 19TH PHALGUNA, 1941WP(C).No.7020 OF 2020(B) PETITIONER/S: ALAPPUZHA GOVERNMENT SERVANTS CO-OPERATIVE BANK LIMITEDCOLLECTORATE JUNCTION,COLLECTORATE.P.O, ALAPPUZHA-688001,REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: 1INCOME TAX OFFICERWARD-1 AND TPS, ALAPPPUZHA.P.O, ALAPPUZHA-688011. 2COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX,PUBLIC LIBRARY BUILDING,KOTTAYAM.P.O,PIN-686001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON09.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the secondrespondent/Commissioner of Income Tax (Appeals) againstthe assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ 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 onpayment of 20% of the tax demanded, as per circular of 2017.Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment order shall be keptin abeyance. 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 ISSUED BY THEFIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 20.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 18.01.2020. EXHIBIT P4 A TRUE COPY OF THE LETTER OF DEMAND DATED02.03.2020 ISSUED BY THE 1ST RESPONDENT.