Wp(C)/7344/2020 Of Pazhayannur Farmers 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 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7344 OF 2020(P) PETITIONER/S: PAZHAYANNUR FARMERS SERVICE CO-OPERATIVE BANK LTD NO.71 PAZHAYANNUR P.O., THRISSUR-680 587, REPRESENTED BY ITS MANAGING DIRECTOR. BY ADVS.SRI.C.A.JOJOSMT.SWATHY S. RESPONDENT/S: 1INCOME TAX OFFICER,WARD-2(4), RANGE-2, AYANKAR BHAVAN, SHAKTHANTHAMPURAM NAGAR, PIN-680 001. 2COMMISSIONER OF INCOME TAX (APPEALS),OFFICE OF THE COMMISSIONER OF INCOME TAX, THRISUSR H.P.P.O., PIN-680 001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Exts.P3 and P6 appeals referred before the secondrespondent/Commissioner of Income Tax (Appeals) against theassessment orders Exts.P1 and P4. 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 and P6 appeals inaccordance with law, after affording an opportunity of hearing tothe petitioner, 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 orders shall be kept in abeyance. Having heard the learned counsel on both sides, the Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2009-10 DATED 20.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P2A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 DATED 20.12.2016 ISSUED BY THE FIRST RESPONDENT.SECTION 156 DATED 20.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3A TRUE COPY OF THE APPEAL FOR AY 2009-10 DATED 01.02.2017 BEFORE THE 2ND RESPONDENT.DATED 01.02.2017 BEFORE THE 2ND RESPONDENT. EXHIBIT P4A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2010-11 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT.2010-11 DATED 29.11.2017 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P5A TRUE COPY OF THE DEMAND NOTICE UNDER SECTION 156 DATED 16.07.2018 ISSUED BY THE FIRST RESPONDENT.SECTION 156 DATED 16.07.2018 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P6A TRUE COPY OF THE APPEAL FOR AY 2010-11 BEFORE THE 2ND RESPONDENT DATED 03.01.2018.BEFORE THE 2ND RESPONDENT DATED 03.01.2018. EXHIBIT P7A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT DATED 02.03.2020 FOR 20% OF TAX.RESPONDENT DATED 02.03.2020 FOR 20% OF TAX.