IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 18TH DAY OF FEBRUARY 2020 / 29TH MAGHA, 1941 WP(C).No.4652 OF 2020(F) PETITIONER: NATTIKA FIRKA CO-OPERATIVE BANK NO.F 1251, VALAPAD P.O., THRISSUR - 680 567, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.C.A.JOJO RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2, WEST NADA, GURUVAYOOR, THRISSUR - 680567. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, THRISSUR - 680001. OTHER PRESENT: BY SRI JOSE JOSEPH, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4652 OF 2020(F) 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, JUDGE Skk//20022020 WP(C).No.4652 OF 2020(F) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2012-13 DATED 18/11/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 18/11/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2012-13 BEFORE 2ND RESPONDENT DATED 19/12/2019. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 17/01/2020 FOR 20% OF TAX. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 14/11/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 14/11/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P7 RUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 20/12/2019. EXHIBIT P8 TRUE COPY OF NOTICE U/S. 221(1) ISSUED BY 1ST RESPONDENT DATED 17/01/2020. RESPONDENTS' EXHIBITS: NIL Nattika Firka Co-Operative Bank v. Income-tax Officer, Ward-2, Thrissur/Commissioner of Income-tax (Appeals)-2, Thrissur