IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, 13TH DAY OF FEBRUARY 2020 / 24TH MAGHA, 1941 WP(C).No.4115 OF 2020(L) PETITIONER/S: VENGARA SERVICE CO OPERATIVE RURAL BANK LIMITED NO. F 1186, REPRESENTED BY ITS SECRETARY HAMEED M, AGED 35 YEARS, S/O. ABDULLAKUTTY, VENGARA P.O, MALAPPURAM DISTRICT, KOCHI 676 304 BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-3, TIRUR TOWN HALL ROAD, TIRUR 676 101 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE 673 001 OTHER PRESENT: SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4115 OF 2020(L) 2 JUDGMENT Petitioner has approached this Court seeking direction to consider and pass orders on petitions for rectification of mistake preferred before second respondent/Commissioner of Income Tax (Appeals). 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P9 and P10 rectification petition 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. Till such time decision is taken on petitions, recovery proceedings shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.4115 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2008- 09 DATED 26-02-2016 ISSUED BY FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF DEMAND NOTICE FOR RS. 3,12,400/- DATED 26-02-2016 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER FOR AY 2013- 14 DATED 25-02-2016 ISSUED BY FIRST RESPONDENT EXHIBIT P4 TRUE COPY OF DEMAND NOTICE FOR RS. 45,21,740/- DATED 25-02-2016 ISSUED BY FIRST RESPONDENT EXHIBIT P5 TRUE COPY OF APPEAL FOR AY 2008-09 DATED 08-04-2016 FILED BEFORE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF APEPAL FOR AY- 2013-14 DATED 08-04-2016 FILED BEFORE 2ND RESPONDENT EXHIBIT P7 TRUE COPY OF APPELLATE ORDER FOR AY 2008-09 ISSUED BY 2ND RESPONDENT DATED 12-12-2019 EXHIBIT P8 TRUE COPY OF APPELLATE ORDER FOR AY 2013-14 ISSUED BY 2ND RESPONDENT DATED 02-12-2019 EXHIBIT P9 TRUE COPY OF PETITION FOR RECTIFICATION OF MISTAKE BEFORE 2ND RESPONDENT DATED 08-02- 2020 FOR AY 2008-09 EXHIBIT P10 TRUE COPY OF PETITION FOR RECTIFICATION OF MISTAKE BEFORE 2ND RESPONDENT DATED 08-02- 2020 FOR AY 2013-14 EXHIBIT P11 TRUE COPY OF LETTER OF DEMAND ISSUED BY 1ST RESPONDENT DATED 07-02-2020 FOR AY 2008-09 EXHIBIT P12 TRUE COPY OF LETTER OF DEMAND ISSUED BY 1ST RESPONDENT DATED 07-02-2020 FOR AY 2013-14 Vengara Service Co-Operative Rural Bank Limited v. ITO, Ward-3, Tirur / CIT (Appeals), Kozhikode