Wp(C)/7243/2020 Of Enanalloor 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 10TH DAY OF MARCH 2020 / 20TH PHALGUNA, 1941 WP(C).No.7243 OF 2020(E) PETITIONERS: ENANALLOOR SERVICE CO-OPERATIVE BANK LTDNO.1447, AYAVANA P O, ENANALLOOR, MUVATTUPUZHA, PIN-686668, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.C.A.JOJOSRI.MATHEWS JOSEPH RESPONDENTS: 1INCOME TAX OFFICER,NON CORPORATE, WARD 1, TEMPLE ROAD, THODUPUZHA P O, PIN-685584 2COMMISSIONER OF INCOME TAX(APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682018. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- JUDGMENT Petitioner has approached this Court seeking adirection to dispose of Exts.P3, P6 and P9 appealspreferred before the second respondent/Commissioner ofIncome Tax (Appeals) against the assessment ordersExts.P1, P4 and P7. 2.Having heard the learned counsel on both sides,the writ petition is disposed of with a direction to thesecond respondent to take a decision on Exts.P3, P6 andP9 appeals 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 orders shall be kept inabeyance. vv Sd/- AMIT RAWAL JUDGE WP(C).No.7243 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2013-14 DATED 18.03.2016 BY THE1ST RESPONDENT.FOR AY 2013-14 DATED 18.03.2016 BY THE1ST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S.156 DATED 18.03.2016 ISSUED BY THEFIRST RESPONDENT.U/S.156 DATED 18.03.2016 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2013-14 BEFORE 2ND RESPONDENT DATED 13.04.2016.14 BEFORE 2ND RESPONDENT DATED 13.04.2016. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2014-15 DATED 19.12.2016 BY THE1ST RESPONDENT.FOR AY 2014-15 DATED 19.12.2016 BY THE1ST RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE U/S.156 DATED 19.12.2016 ISSUED BY THEFIRST RESPONDENT.U/S.156 DATED 19.12.2016 ISSUED BY THEFIRST RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE APPEAL FOR AY 2014-15 BEFORE THE 2ND RESPONDENT DATED 20.01.2017.15 BEFORE THE 2ND RESPONDENT DATED 20.01.2017. EXHIBIT P7 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 20.12.2019 ISSUEDBY THE FIRST RESPONDENT.FOR AY 2017-18 DATED 20.12.2019 ISSUEDBY THE FIRST RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE DEMAND NOTICE U/S. 156 DATED 20.12.2019 ISSUED BY THE FIRST RESPONDENT.156 DATED 20.12.2019 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P9A TRUE COPY OF THE APPEAL FOR AY 2017-18 BEFORE THE 2ND RESPONDENT DATED 16.01.2020.18 BEFORE THE 2ND RESPONDENT DATED 16.01.2020. EXHIBIT P10 A TRUE COPY OF THE NOTICE OF DEMAND DATED 03.03.2010 FOR 20% OF TAX FOR AY2013-14, 2014-15 AND 2017-18 ISSUED BYTHE 1ST RESPONDENT.DATED 03.03.2010 FOR 20% OF TAX FOR AY2013-14, 2014-15 AND 2017-18 ISSUED BYTHE 1ST RESPONDENT.