Wp(C)/8630/2020 Of The Peringandoor Service Co-Operative Bank Ltd 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.8630 OF 2020(C) PETITIONER/S: THE PERINGANDOOR SERVICE CO-OPERATIVE BANK LTD. NO.297 11/102A, ATHANI P.O, ATHANI, THRISSUR 680 581, 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 001AAYAKAR BHAVAN, S.T NAGAR, THRISSUR 680 001 2THE INCOME TAX OFFICER, WARD 2(4), THRISSUR SHAKTHANTHAMPURAN NAGAR, THRISSUR 680 001. SRI JOSE JOSEPH 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 Exts.P3 and P8 appeals and Exts.P5 and P10 interimapplication preferred before the first respondent/Commissionerof Income Tax (Appeals) against the assessment orders Exts.P1and P6. 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 and P8 appeals inaccordance with law, after affording an opportunity of hearing tothe petitioner, 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 appeals, recovery proceedingspursuant to the assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 2/12/2019 EXHIBIT P2 TRUE COPY OF THE DEMAND NOTICE DATED 2/12/2019 EXHIBIT P3 TRUE COPY OF THE APPEAL DATED 3/1/2020 EXHIBIT P4 TRUE COPY OF THE ORDER DATED 18/2/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P5EXHIBIT P6 TRUE COPY OF THE PETITION 22/2/2020 TRUE COPY OF THE ASSESSMENT ORDER DATED 1`7/12/2019 EXHIBIT P7 TRUE COPY OF THE DEMAND NOTICE DATED 17/12/2018 EXHIBIT P8 TRUE COPY OF THE APPEAL DATED 15/1/2020 EXHIBIT P9 TRUE COPY OF THE ORDER DATED 18/2/2020 ISSUED BY THE 2ND RESPONDENT EXHIBIT P10EXHIBIT P11 TRUE COPY OF THE STAY PETITION 22/2/2020 TRUE COPY OF THE JUDGMENT DATED 1/7/2019 INWA NO 1536 OF 2019