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.4603 OF 2020(A) PETITIONER: KERALAM SERVICE CO-OPERATIVE BANK LTD. NO. 600 THANISSERY, P.O. KARALAM THRISSUR 680 701, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENTS: 1 INCOME TAX OFFICER WARD 2(2), AYANKAR BHAVAN, SHAKTHANTHAMPURAN NAGAR, THRISSUR 680 001. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, THRISSUR. 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.4603 OF 2020(A) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P7 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P5. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3 and P7 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, JUDGE Skk//22022020 WP(C).No.4603 OF 2020(A) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 27.11.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 27.1.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 03.01.2020. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 14.01.2020 FOR 20% OF TAX. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER FOR AY 2012-13 DATED 27.11.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 27.11.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P7 TRUE COPY OF APPEAL FOR AY 2012- 13 BEFORE 2ND RESPONDENT DATED 01.01.2020. EXHIBIT P8 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 16.01.2020 FOR 20% OF TAX. RESPONDENT'S EXHIBITS: NIL Keralam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 2(2), Thrissur/Commissioner of Income-tax (Appeals), Thrissur