Wp(C)/8677/2020 Of The Pazhuvil 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 THURSDAY, THE 11TH DAY OF JUNE 2020 / 21ST JYAISHTA, 1942WP(C).No.8677 OF 2020(H) PETITIONER/S: THE PAZHUVIL SERVICE CO-OPERATIVE BANKNO.126,PAZHUVI WEST, THRISSUR-680564,REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAX (APPEALS)AAYAKAR BHAVAN,S.T.NAGAR,THRISSUR-680001. 2THE INCOME TAX OFFICER, WARD 2 (5),THRISSUR,OFFICE OF THE INCOME TAX OFFICER,SHAKTHANTHAMPURAN NAGAR, THRISSUR-680001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON11.06.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 11[th] day of June 2020 Petitioner has approached this Court seeking a directionto dispose of Exts.P3, P6 and P11 appeals and Exts.P8 and P13staypetitionspreferredbeforethefirstrespondent/Commissioner of Income Tax (Appeals) against theassessment orders Exts.P1, P4 and P9. 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 Exts.P3, P6 and P11 appealsin accordance with law, after affording an opportunity ofhearing to the petitioner, within a period of three months fromthe date of receipt of a copy of this judgment without insistingon payment of 20% of the tax demanded, as per circular of2017. Till such time a decision is taken on the appeal, recoveryproceedings pursuant to the assessment orders shall be kept inabeyance. sab Sd/- AMIT RAWAL JUDGE APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER DATED14/12/2018 WITH COMPUTATION STATEMENT14/12/2018 WITH COMPUTATION STATEMENT EXHIBIT P2TRUE COPY OF THE DEMAND NOTICE DATED 14/12/201814/12/2018 EXHIBIT P3TRUE COPY OF THE APPEAL DATED 17/1/2019EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED8/11/2019EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER DATED8/11/2019 EXHIBIT P5TRUE COPY OF THE DEMAND NOTICE DATED 8/11/20198/11/2019 EXHIBIT P6TRUE COPY OF THE APPEAL DATED 30/11/201930/11/2019 EXHIBIT P7TRUE COPY OF THE ORDER DATED 6/1/2020EXHIBIT P8TRUE COPY OF THE STAY PETITION DATED 15/1/2020EXHIBIT P8TRUE COPY OF THE STAY PETITION DATED 15/1/2020 EXHIBIT P9TRUE COPY OF THE ASSESSMENT ORDER DATED13/11/201913/11/2019 EXHIBIT P10 TRUE COPY OF THE DEMAND NOTICE DATED 13/11/201913/11/2019 EXHIBIT P11TRUE COPY OF THE APPEAL DATED 9/12/2019 EXHIBIT P12TRUE COPY OF THE ORDER DATED 6/1/2020EXHIBIT P13TRUE COPY OF THE STAY PETITION DATED 15/1/2020EXHIBIT P13TRUE COPY OF THE STAY PETITION DATED 15/1/2020 EXHIBIT P14TRUE COPY OF THE JUDGMENT DATED 1/7/2019 IN W.A.NO.1536 OF 2019.1/7/2019 IN W.A.NO.1536 OF 2019.