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.3794 OF 2020(Y) PETITIONER/S: ELAPPULLY SERVICE CO-OPERATIVE BANK LIMITED, F 1193, ELAPPULLY P.O., PALAKKAD DISTRICT, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, SHAKTAN NAGAR, THRISSUR, PIN - 680 001. 2 INCOME TAX OFFICER, WARD 2, AAYKAR BHAVAN, ENGLISH CHURCH ROAD, PALAKKAD, PIN - 678 014. OTHER PRESENT: (SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.3794 OF 2020(Y) 2 JUDGMENT Dated this 11th day of February 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before first 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 first 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.3794 OF 2020(Y) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 24/12/2019 ISSUED BY 2ND RESPONDENT FOR PERIOD 2017-18. EXHIBIT P2 COPY OF APPEAL DATED 23/01/2019 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR PERIOD 2017-18. EXHIBIT P3 COPY OF ORDER PROCEEDING DATED 06/02/2020 ISSUED BY 2ND RESPONDENT. Elappully Service Co-Operative Bank Limited v. Commissioner of Income-tax (Appeals), Thrissur/The Income-tax Officer, Ward 2, Palakkad