Wp(C)/8182/2020 Of Palamel Service Co-Operative Bank Limited v. 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.8182 OF 2020(W) PETITIONER/S: PALMEL SERVICE CO-OPERATIVE BANK LIMITEDREPRESENTED BY ITS SECRETARY, NOORANADU, ALAPPUZHA-690 504 BY ADVS.SRI.V.G.ARUN (K/795/2004)SMT.V.JAYA RAGISRI.R.HARIKRISHNAN (KAMBISSERIL)SRI.NEERAJ NARAYANSHRI.SARATH SUKUMARAN RESPONDENT/S: 1COMMISSIONER OF INCOME TAX (APPEALS)BAKER HILLS KOTTAYAM-686 002 2INCOME TAX OFFICER,WARD 3, THIRUVALLA, PATHANAMTHITTA-689 106 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, 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. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE PHOTOCOPY OF THE RETURN OF INCOME DATED 29.09.2019 FOR THE ASSESSMENT YEAR 2017-18 EXHIBIT P2 A TRUE PHOTOCOPY OF THE ASSESSMENT ORDER DATED 26.12.2019 ALONG WITH THE DEMAND NOTICE ISSUED UNDER SECTION 156 OF THE INCOME TAX ACT DATED 26.12.2019 ISSUED FOR THE YEAR 2017018 BY THE 2ND RESPONDENT EXHIBIT P3 A TRUE PHOTOCOPY OF THE APPEAL DATED 07.02.2020 FILED FOR THE YEAR 2017-18 BEFORE THE 1ST RESPONDENT EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 07.02.2020ISSUED BY THE 2ND RESPONDENT EXHIBIT P5 A TRUE PHOTOCOPY OF THE APPLICATION FOR STAY DATED 10.02.2020 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT