IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 19TH DAY OF FEBRUARY 2020 / 30TH MAGHA, 1941 WP(C).No.4809 OF 2020(A) PETITIONER/S: PALLURUTHY MANDALAM SERVICE CO-OPERATIVE BANK LTD. NO. 65 PALLURUTHY P.O., KOCHI-682006, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-2(5), INCOME TAX OFFICE, L.G.TOWERS, THOPPUMPADY, ERNAKULAM-682005. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682018. R1-2 BY SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4809 OF 2020(A) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P6 and P9 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P4 and P7. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3, P6 and P9 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.4809 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2011-12 DATED 20.03.2015 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 20.03.2015 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2012-13 BEFORE 2ND RESPONDENT DATED 07.04.2015. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2015-16 DATED 28.12.2017 BY 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE FOR AMOUNT OF RS.24,21,38,090/-U/S 156 DATED 28.12.2017 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2015-16 BEFORE 2ND RESPONDENT DATED 25.1.2018. EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P8 TRUE COPY OF DEMAND NOTICE FOR AMOUNT OF RS.4,39,45,8603/-U/S 156 DATED 30.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P9 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 28.01.2020. EXHIBIT P10 TRUE COPY OF NOTICE OF DEMAND DATED 13.02.2019 FOR AY 2017-18 ISSUED BY 1ST RESPONDENT. EXHIBIT P11 TRUE COPY OF DEMAND NOTICE DATED 11.02.2019 ISSUED BY 1ST RESPONDENT. Palluruthy Mandalam Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-2(5), Ernakulam / Commissioner of Income-tax (Appeals)-2, Kochi