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. 4496 OF 2020(J) PETITIONER/S: KADINAMKULAM SERVICE CO-OPERATIVE SOCIETY LTD. NO.T 254 REPRESENTED BY ITS SECRETARY, CHITTATTUMUKKU. P. O, THIRUVANANTHAPURAM DISTRICT, PIN-695301. BY ADVS. SRI. T. R. HARIKUMAR SRI. ARJUN RAGHAVAN RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-2(1), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX,AAYAKAR BHAVAN, KAWDIAR. P. O, THIRUVANANTHAPURAM, PIN-695003. 2 COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN,KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4496 OF 2020(J) 2 JUDGMENT Dated this 18th day of February 2020 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 shg JUDGE WP(C).No.4496 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 22.12.2019 EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 22.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 07.01.2020 ALONG WITH GROUNDS OF APPEAL FILED BEFORE 2ND RESPONDENT,AGAINST EXT-P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 13.01.2020. EXHIBIT P5 TRUE COPY OF NOTICE NO.ITBA/COM/F/17/2019-20/1024497152(1)DATED 31.01.2020,ISSUED BY 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25.11.2019 IN WP(C)NO.31787 OF 2019. Kadinamkulam Service Co-Operative Society Ltd. v. ITO, Ward-2(1), Thiruvananthapuram / CIT (Appeals), Thiruvananthapuram