Wp(C)/8594/2020 Of Piravom 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.8594 OF 2020(Y) PETITIONER/S: PIRAVOM SERVICE CO-OPERATIVE BANK LTD.NO.E.83, PIRAVOM P. O., ERNAKULAM - 686664, REPRESENTED BY ITS SECRETARY IN CHARGE. BY ADVS.SRI.C.A.JOJOSHRI.ARUN B. RESPONDENT/S: 1INCOME TAX OFFICERWARD 2, THODUPUZHA P. O., THODUPUZHA - 685584. 2COMMISSIONER OF INCOME TAX (APPEALS) - 2OFFICE OF THE COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI - 682 002. OTHER PRESENT: 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 Petitioner has approached this Court seeking a direction todispose of Ext.P3 appeal preferred before the 2[nd]respondent/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 2[nd]respondent 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 orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR AY 2017-18 DATED 19.12.2019 ISSUED BY THE FIRST 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 2017-18 BEFORE THE 2ND RESPONDENT DATED 10.01.2020. EXHIBIT P4 A TRUE COPY OF THE NOTICE ISSUED BY THE 1STRESPONDENT DATED 04.03.2020 FOR 20% OF TAX.