Wp(C)/8165/2020 Of The Paravatty 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.8165 OF 2020(U) PETITIONER/S: THE PAVARATTY SERVICE CO-OPERATIVE BANK LTD.NO.3918,P.O PAVARATTY, THRISSUR680 507, REP. BY ITS SECRETARY BY ADVS.SRI.P.C.SASIDHARANSRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: 1.THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2.THE INCOME TAX OFFICER,WARD 2, GURUVAYOOR, OFFICE OF THE INCOME TAX OFFICER,WEST NADA, GURUVAYOOR, THRISSUR-680101. OTHER PRESENT: SRI JOSE JOSEPH SC 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) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, the writ 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 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 order shall be kept in abeyance. sab SD/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE ASSESSMENT ORDER DATED10.11.201910.11.2019 P2: TRUE COPY OF DEMAND NOTICE DATED 10.11.2019 P3: TRUE COPY OF THE APPEAL DATED 7.12.2019 P4: TRUE COPY OF THE ORDER DATED 17.1.2020 P5: TRUE COPY OF THE STAY PETITION DATED 24.1.2020 P6: TRUE COPY OF THE JUDGMENT DATED 1.7.2019 IN W.A 1536 OF 20191536 OF 2019