Wp(C)/8580/2020 Of Ramamangalam Service Co-Operative Bank Ltd v. Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8580 OF 2020(V) PETITIONER: RAMAMANGALAM SERVICE CO-OPERATIVE BANK LTD. NO.2156RAMAMANGALAM P.O., ERNAKULAM-686 663, REPRESENTED BY ITS SECRETARY-IN- CHARGE. BY ADVS.SRI.C.A.JOJOSHRI.ARUN B. RESPONDENTS: 1INCOME TAX OFFICERWARD-2, THODUPUZHA P.O.THODUPUZHA-685 584. 2COMMISSIONER OF INCOME TAX (APPEALS)-2,OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682 002. SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before thesecond respondent/Commissioner of Income Tax (Appeals)against the assessment order Ext.P1. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the secondrespondent 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 EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 19.12.2019 ISSUED BY THEFIRST RESPONDENT EXHIBIT P2 A TRUE COPY OF THE DEMAND NOTICE U/S 156 DATED 19.12.2019 ISSUED BY THE FIRST RESPONDENT EXHIBIT P3 A TRUE COPY OF THE APPEAL FOR AY 2017-2018 BEFORE THE 2ND RESPONDENT DATED 10.1.2020 EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE 1ST RESPONDENT DATED 4.3.2020 FOR 20% OF TAX.