Wp(C)/8161/2020 Of The Thaikkad Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8161 OF 2020(U) PETITIONER/S: THE THAIKKAD SERVICE CO-OPERATIVE BANK LTDNO.F7084, BRAHMAKULAM P. O., THAIKKAD, THRISSUR - 680104, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680 001.AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680 001. 2THE INCOME TAX OFFICERWARD 2, GURUVAYOOR, OFFICE OF THE INCOME TAX OFFICER,WEST NADA, GURUVAYOOR, THRISSUR - 680101. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON17.03.2020, 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 firstrespondent/Commissioner of Income Tax (Appeals) againstthe assessment order Ext.P1. 2.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent 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 kept inabeyance. Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.11.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 19.11.2019. EXHIBIT P3EXHIBIT P4EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 30.11.2019.TRUE COPY OF THE ORDER DATED 17.01.2020.TRUE COPY OF THE STAY PETITION DATED 24.01.2020. EXHIBIT P6 TRUE COPY OF THE JUDGMENT DATED 01.07.2019 IN W.A.1536 OF 2019.