Wp(C)/8644/2020 Of The Velur 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 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WP(C).No.8644 OF 2020(E) PETITIONER: THE VELUR SERVICE CO-OPERATIVE BANK LTDNO. 465, VELUR P.O. THRISSUR DISTRICT 680 601, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: WARD-2, GURUVAYUR, OFFICE OF THE INCOME TAX OFFICER, SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON10.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner has approached this Court seeking a direction to dispose ofExt.P3 appeal preferred before thefirstrespondent/Commissioner of Income Tax (Appeals) against theassessment order Ext.P1. 2.Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the first respondentto take a decision on Ext.P3 appeal in accordance with law, afteraffording an opportunity of hearing to the petitioner, within aperiod of three months from the date of receipt of a copy of thisjudgment without insisting on payment of 20% of the taxdemanded, as per circular of 2017. Till such time a decision istaken on the appeal, recovery proceedings pursuant to theassessment order shall be kept in abeyance. Sd/- AMIT RAWAL,JUDGE APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED13/12/2017 ALONG WITH COMPUTATION SHEET.13/12/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 13/12/2017.13/12/2017. EXHIBIT P3TRUE COPY OF THE APPEAL DATED 16/1/2018.16/1/2018. EXHIBIT P4TRUE COPY OF THE ORDER DATED 23/8/2019.EXHIBIT P5TRUE COPY OF THE STAY PETITION DATED 30/8/2019.EXHIBIT P5TRUE COPY OF THE STAY PETITION DATED 30/8/2019. EXHIBIT P6TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2017 ALONG WITH COMPUTATION SHEET.13/12/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P7TRUE COPY OF THE DEMAND NOTICE DATED 13/12/2017.13/12/2017. EXHIBIT P8TRUE COPY OF THE APPEAL DATED 10/01/2018.10/01/2018. EXHIBIT P9TRUE COPY OF THE ORDER DATED 23/8/2019.EXHIBIT P10TRUE COPY OF THE STAY PETITION DATED 30/8/2019.EXHIBIT P10TRUE COPY OF THE STAY PETITION DATED 30/8/2019. EXHIBIT P11TRUE COPY OF THE ASSESSMENT ORDER DATED8/11/2019 ALONG WITH COMPUTATION SHEET.8/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P12TRUE COPY OF THE DEMAND NOTICE DATED 8/11/2019.8/11/2019. EXHIBIT P13TRUE COPY OF THE APPEAL DATED 30/11/2019.30/11/2019. EXHIBIT P14TRUE COPY OF THE ORDER DATED 17/1/2020.EXHIBIT P15TRUE COPY OF THE STAY PETITION DATED 24/1/2020.EXHIBIT P15TRUE COPY OF THE STAY PETITION DATED 24/1/2020. EXHIBIT P16 EXHIBIT P17 EXHIBIT P18 EXHIBIT P19 EXHIBIT P20 EXHIBIT P21 TRUE COPY OF THE ASSESSMENT ORDER DATED25/11/2019. TRUE COPY OF THE DEMAND NOTICE DATED 25/11/2019. TRUE COPY OF THE APPEAL DATED 4/12/2019. TRUE COPY OF THE ORDER DATED 17/1/2020. TRUE COPY OF THE STAY PETITION DATED 24/1/2020. TRUE COPY OF THE JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536 OF 2019.