IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 12TH DAY OF FEBRUARY 2020 / 23RD MAGHA, 1941 WP(C).No.3966 OF 2020(U) PETITIONER/S: CHERTHALA GOVERNMENT SERVANTS CO-OPERATIVE BANK LTD NO.235, CHERTHALA P.O., ALAPPUZHA-688 524, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT RESPONDENT/S: 1 INCOME TAX OFFICER WARD-1 AND TPS, ALAPPUZHA, ALAPPUZHA-688 011. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM-686 002. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.3966 OF 2020(U) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 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.P3 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.3966 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 17.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 17.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 24.1.2020 EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 3.2.2020 FOR 20% OF TAX. Cherthala Government Servants Co-Operative Bank Ltd. v. Income-tax Officer, Ward-1 And TPS, Alappuzha/Commissioner of Income-tax (Appeals), Kottayam