Wp(C)/7454/2020 Of The Mayyanad Regional Co-Operative Bank Limited v. The Commissioner Of Income Tax (Appeals)

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.7454 OF 2020(F) PETITIONER: THE MAYYANAD REGIONAL CO-OPERATIVE BANK LIMITED,MAYYANAD BANK BUILDING, MAYYANAD, KOLLAMN - 691 303, REPRESENTED BY ITS SECRETARY. BY ADVS.SRI.V.JAYAPRADEEPSMT.ANN SUSAN GEORGESMT.O.A.NURIYASRI.D.S.LOKANATHANSRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1THE COMMISSIONER OF INCOME TAX (APPEALS),AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2THE INCOME TAX OFFICER,KOLLAM - 691001. WARD NO.4, RAILWAY STATION ROAD, KARBALA JUNCTION, ADV.SRI CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 11th day of March 2020 Petitioner has approached this Court seeking a directionto dispose of Ext.P2 appeal and Ext.P3 interim applicationpreferred before the first respondent/Commissioner ofIncome Tax (Appeals) against the assessment orders Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the thirdrespondent to take a decision on Ext.P2 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 orders shall be kept in abeyance. SD/- AMIT RAWALJUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE COPY OF THE ASSESSMENT ORDER DATED28/11/2019 OF THE 2ND RESPONDENT. EXHIBIT P2 THE COPY OF THE APPEAL IN FORM NO.35 DATED 26/12/2019 BEFORE THE 1ST RESPONDENT. EXHIBIT P3 THE COPY OF THE STAY PETITION DATED 03/03/2020 BEFORE THE 1ST RESPONDENT. EXHIBIT P4 THE COPY OF THE DEMAND NOTICE DATED 28/11/2019 OF THE 2ND RESPONDENT. EXHIBIT P5 THE COPY OF THE CHALLAN NO.00017 DATED13/02/2020.