IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.4240 OF 2020(D) PETITIONER/S: VILAVOORKAL SERVICE CO-OPERATIVE SOCIETY LTD., T 1427, PERUKAVU P.O., PERUKAVU, TRIVANDRUM - 695 573, REPRESENTED BY ITS SECRETARY ANIL KUMAR V. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(4),AAYAKAR BHAWAN, FIRST FLOOR, KAWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KAWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 3 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAWAN, KAWDIAR P.O., THIRUVANANTHAPURAM - 695 003. 4 GENERAL MANAGER, M/S.TRIVANDRUM DISTRICT CO-OPERATIVE BANK LTD., HEAD OFFICE, FORT P.O., TRIVANDRUM - 695 023. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4240 OF 2020(D) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P2 and P4 appeals preferred before third respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P3. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to third respondent to take decision on Exts.P2 and P4 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.4240 OF 2020(D) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 27/12/2019 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2014-15. EXHIBIT P2 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2014-15. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 27/12/2019 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2016-17. EXHIBIT P4 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2016-17. EXHIBIT P5 TRUE COPY OF APPLICATION OF STAY FILED BY PETITIONER BEFORE 1ST RESPONDENT WITH COPY TO 3RD RESPONDENT FOR AY 2014-15. EXHIBIT P6 TRUE COPY OF APPLICATION FOR STAY FILED BY PETITIONER BEFORE 1ST RESPONDENT WITH COPY TO 3RD RESPONDENT FOR AY 2016-17. EXHIBIT P7 TRUE COPY OF NOTICE DATED 5/2/2020 ISSUED UNDER SECTION 226 (3) OF ACT TO 4TH RESPONDENT, GENERAL MANAGER, M/S.TRIVANDRUM DISTRICT CO- OPERATIVE BANK,TRIVANDRUM. EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 4/12/2019 IN WP(C)NO.27295 OF 2019 PASSED BY THIS HONOURABLE COURT IN SIMILAR MATTER IN CASE OF PACS. Vilavoorkal Service Co-Operative Society Ltd. v. ITO, Ward-2(4), Thiruvananthapuram / PCIT, Thiruvananthapuram / CIT (Appeals), Thiruvananthapuram / General Manager, Trivandrum District Co-Operative Bank Ltd