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.3699 OF 2020(J) PETITIONER/S: PUDUPPARIYARAM SERVICE CO-OPERATIVE BANK LTD. NO F-1509, PUDUPPARIYARAM P.O.PALAKKAD-678 731, REPRESENTED BY ITS SECRETARY, VANAJA T.K, AGED 47, D/O T.N. KRISHNAN. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 2, AYAKAR BHAVAN, PALAKKAD-678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS), SAKTHAN NAGAR, THRISSUR-680 021. 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.3699 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P2 appeal 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 order shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.3699 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 26.12.2019 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT 2017-18 DATED 6.1.2020 EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 6.1.2020 Puduppariyaram Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 2, Palakkad/The Commissioner of Income-tax (Appeals), Thrissur