IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, 18TH DAY OF DECEMBER 2019/27TH AGRAHAYANA, 1941 W.P(C).No.34728 OF 2019(M) PETITIONER: VENGERI SERVICE CO-OPERATIVE BANK LIMITED,NO.2714 REP BY ITS SECRETARY, VENGERI P.O, KOZHIKODE 673 010. BY ADVS.SRI.M.P.ASHOK KUMAR SRI.P.C.GOPINATH SMT.BINDU SREEDHAR SHRI.ASIF N RESPONDENTS: 1 INCOME TAX OFFICER AAYAKAR BHAVAN, KOZHIKODE 673 001. 2 JOINT COMMISSIONER OF INCOME TAX, OFFICE OF INCOME TAX DEPARTMENT, RANGE-2, KOZHIKODE 673 001. 3 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN, KOZHIKODE 673 001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.12.2019, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.34728/2019 :: 2 :: JUDGMENT Against Exts.P1 and P2 penalty orders under Income Tax Act, petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions before 3 rd respondent. It is stated that while stay petitions are pending consideration before 3rd respondent/Appellate Authority, by Ext.P7 order issued under Section 220(6) of Income Tax Act, petitioner has been directed to pay 20% of disputed amount pending disposal of appeals. learned counsel for petitioner refers to Ext.P8 judgment of this Court, where, under similar circumstances, this Court had directed Appellate Authority to consider and pass orders in appeal and kept recovery proceedings in abeyance till such time as Appellate Authority decided appeal. Taking cue from said judgment, I dispose writ petition by directing 3 rd respondent/Appellate Authority to consider and pass reasoned orders on Exts.P3 and P4 appeals within outer time limit of six months from date of W.P.(C).No.34728/2019 :: 3 :: receipt of copy of this judgment, after hearing petitioner. Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 and P2 penalty orders shall be kept in abeyance till such time as orders are passed by 3 rd respondent, as directed, and order communicated to petitioner. In light of directions above, Ext.P7 order impugned in writ petition is set aside. petitioner shall produce copy of writ petition together with copy of this judgment, before 3 rd respondent, for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE prp/18/12/19 W.P.(C).No.34728/2019 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 PHOTOCOPY OF PENALTY ORDER DATED 05-08-2019 BY 2ND RESPONDENT US 27ID IT ACT EXHIBIT P2 PHOTOCOPY OF PENALTY ORDER DATED 05-08-2019 BY 2ND RESPONDENT US 271E IT ACT EXHIBIT P3 PHOTOCOPY OF APPEAL AGAINST SECTION 27ID PENDING BEFORE 3RD RESPONDENT EXHIBIT P4 PHOTOCOPY OF APPEAL AGAINST SECTION 27IE PENDING BEFORE 3RD RESPONDENT. EXHIBIT P5 PHOTOCOPY OF STAY PETITION AGAINST EXT P1 BEFORE 3RD RESPONDENT DATED 22-10-2019. EXHIBIT P6 PHOTOCOPY OF STAY PETITION AGAINST EXT P2 BEFORE 3RD RESPONDENT DATED 22-10-2019. EXHIBIT P7 PHOTOCOPY OF INTERIM ORDER PASSED IN STAY PETITION DATED 13/12/2019. EXHIBIT P8 PHOTOCOPY OF COMMON JUDGMENT IN WPC 6907 OF 2019 AND OTHER CONNECTED MATTERS DATED 11-10-2019 RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE Vengeri Service Co-Operative Bank Limited v. Income-tax Officer, Kozhikode / Joint Commissioner of Income-tax, Kozhikode / Commissioner of Income-tax (Appeals), Kozhikode