IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 17TH DAY OF FEBRUARY 2020 / 28TH MAGHA, 1941 WP(C).No.4310 OF 2020(K) PETITIONER/S: ELAMKULAM SERVICE CO-OPERATIVE BANK LTD.NO.1878, REPRESENTED BY ITS SECRETARY, KALLUVATHUKKAL P.O.KOLLAM DISTRICT-691578. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER WARD-1 AND TPS, OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM,PIN-691001. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. 3 KERALA STATE CO-OPERATIVE BANK, (FORMERLY KNOWN AS KOLLAM DISTRICT CO-OPERATIVE BANK), PARIPPALLY BRANCH, KOLLAM DISTRICT, PIN-691 574, REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4310 OF 2020(K) 2 JUDGMENT Petitioner has approached this Court challenging Exts.P8 and P9 issued by 1st respondent under Section 226(3) as also 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.4310 OF 2020(K) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-18 DATED 21.11.2019 EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF TH INCOME TAX ACT DATED 21.11.2019 EXHIBIT P3 TRUE COPY OF ONLINE APPEAL ALONG WITH GROUNDS OF APPEAL DATED 11.1.2020 FILED BEFORE 2ND RESPONDENT, AGAINST EXT P1 ASSESSMENT ORDER EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 24.1.2020 EXHIBIT P5 TRUE COPY OF NOTICE DATED 13.2.2020, ISSUED BY 1ST RESPONDENT, OBTAINED FROM 3RD RESPONDENT EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN WA NO 1639 OF 2019 EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN WPC NO 31787 OF 2019 EXHIBIT P8 TRUE COPY OF COMMUNICATION DATED 11-02-2020 ISSUED BY 1ST RESPONDENT UNDER SECTION 226(3). EXHIBIT P9 TRUE COPY OF COMMUNICATION DATED 12.02.2020 ISSUED BY 1ST RESPONDENT UNDER SECTION 226(3). EXHIBIT P10 TRUE COPY OF REQUEST DATED 14.02.2020 SUBMITTED BY PETITIONER BEFORE 1ST RESPONDENT ALONG WITH ACKNOWLEDGMENT. Elamkulam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-1 And TPS, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram/The Kerala State Co-Operative Bank, (Formerly Known As Kollam District Co-Operative Bank)