IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 11TH DAY OF FEBRUARY 2020 / 22ND MAGHA, 1941 WP(C).No.3755 OF 2020(T) PETITIONER/S: THRIKKAKKARA SERVICE CO-OPERATIVE BANK LTD NO.148, VADAKODE P. O., ERNAKULAM - 682 021, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD - 1(5), KOCHI, CENTRAL REVENUE TOWER, KOCHI - 682 018. 2 COMMISSIONER OF INCOME TAX (APPEALS) - 2 OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI - 682 018. 3 JOINT COMMISSIONER OF INCOME TAX CENTRAL REVENUE TOWER, KOCHI - 682 018. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.3755 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P2 and P6 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P4. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P2 and P6 appeals in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment orders shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.3755 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2011-12 DATED 23.12.2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF APPEAL FOR AY 2011- 12 BEFORE 2ND RESPONDENT DATED 28.1.2017. EXHIBIT P3 TRUE COPY OF STAY ORDER OF 3RD RESPONDENT DATED 22.5.2017. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 21.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 18.1.2020. EXHIBIT P7 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 29.1.2020 FOR 20% OF TAX. EXHIBIT P8 TRUE COPY OF NOTICE U/S 221(1) ISSUED BY 1ST RESPONDENT DATED 28.1.2020. Thrikkakkara Service Co-Operative Bank Ltd. v. Income-tax Officer Ward - 1(5), Kochi/Commissioner of Income-tax (Appeals) - 2, Kochi/Joint Commissioner of Income-tax, Kochi