Wp(C)/8585/2020 Of The Kottappady Service Co-Operative Bank v. The Commissioner Of Income Tax (Appeals)

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.8585 OF 2020(W) PETITIONER/S: THE KOTTAPPADY SERVICE CO-OPERATIVE BANKLTD NO.210, THAMBURANPADY, KOTTAPADY, THRISSUR DIST- 680 505, 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. 2THE INCOME TAX OFFICERWARD -1 AND TPS, GURUVAYUR, OFFICE OF THE INCOME TAX OFFICER, WEST NADA, GURUVAYOOR - 680 101. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON18.03.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction todispose of Exts.P3, P8, P13, P18, P23, and P28 appeals andExts.P5, P10, P15, P20, P25 and P30 and P5(a) interimapplications preferred before the first respondent/Commissionerof Income Tax (Appeals) against the assessment orderspertaining to the years, 2010-11, 2012-13, 2016-17 and 2017-182.Having heard the learned counsel on both sides, thewrit petition is disposed of with a direction to the firstrespondent to take a decision on appeals, Exts.P3, P8, P13, P18,P23, and P28, in accordance with law, after affording anopportunity of hearing to the petitioner, within a period of threemonths from the date of receipt of a copy of this judgmentwithout insisting on payment of 20% of the tax demanded, as percircular of 2017. Till such time a decision is taken on the appeal,recovery proceedings pursuant to the assessment orders shall bekept in abeyance. SD/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 19.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2018. EXHIBIT P3EXHIBIT P4EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 22.12.2018.TRUE COPY OF THE ORDER DATED 2.7.2019.TRUE COPY OF THE STAY PETITION DATED 16.7.2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 21.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE DATED 21.11.2018. EXHIBIT P8EXHIBIT P9EXHIBIT P10EXHIBIT P11 TRUE COPY OF THE APPEAL DATED 19.12.2018.TRUE COPY OF THE ORDER DATED 2.7.2019.TRUE COPY OF THE STAY PETITION DATED 16.7.2018. TRUE COPY OF THE ASSESSMENT ORDER DATED 20.11.2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P12 TRUE COPY OF THE DEMAND NOTICE DATED 20.11.2019. EXHIBIT P13EXHIBIT P14EXHIBIT P15 TRUE COPY OF THE APPEAL DATED 16.12.2019.TRUE COPY OF THE ORDER DATED 17.1.2020.TRUE COPY OF THE STAY PETITION DATED 28.1.2019. EXHIBIT P16 TRUE COPY OF THE ASSESSMENT ORDER DATED 21.11.2019. EXHIBIT P17 TRUE COPY OF THE DEMAND NOTICE DATED 21.11.2019. EXHIBIT P18 TRUE COPY OF THE APPEAL DATED 21.12.2019. EXHIBIT P19TRUE COPY OF THE ORDER DATED 17.1.2020.EXHIBIT P20TRUE COPY OF THE STAY PETITION DATED 28.1.2020.EXHIBIT P21TRUE COPY OF THE JUDGMENT DATED 1.7.2019 INW.A.NO.1536 OF 2019.