Wp(C)/8342/2020 Of Valiyannur Service Co-Operative Bank v. The Income Tax Officer

WP(C).No.8342 OF 2020 IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, THE 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8342 OF 2020(P) PETITIONER/S: VALIYANNUR SERVICE CO-OPERATIVE BANKMATTANNU ROAD, VARAM PO,KANNUR 670594 BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSIONON 17.03.2020, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: JUDGMENT Dated this the 17th day of March 2020 Petitioner has approached this Court seeking a direction to dispose of Ext.P2 appeal preferred before the thirdrespondent/Commissioner of Income Tax (Appeals) againstthe assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ 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 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. AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 12/12/2019. EXHIBIT P2TRUE COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT FOR THE AY 2017-18 EXHIBIT P3COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENTEXHIBIT P4TRUE COPY OF THE ORDER DATED 16.02.2020 PASSED BY THE IST RESPONDENT DISPOSING THE STAY PETITION FOR THE AY 2017-18