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.4673 OF 2020(H) PETITIONER: CHIRAKKARA SERVICE CO-OPERATIVE BANK LTD. NO. 1894, REPRESENTED BY ITS SECRETARY, CHIRAKKARA P.O., KALLUVATHUKKAL, KOLLAM DISTRICT-691578. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 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), CHATHANNOOR BRANCH, KOLLAM DISTRICT-691572, REPRESENTED BY ITS BRANCH MANAGER. SRI CHRISTOPHER ABRAHAM,SC,GILBERT GEORGE CORREYA,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4673 OF 2020(H) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before 2 nd 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 2 nd 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 nak JUDGE WP(C).No.4673 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER OF YEAR 2017-2018 DATED 21/11/2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 21/11/2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 30/11/2019 ALONG WITH GROUNDS OR 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 07/01/2020. EXHIBIT P5 TRUE COPY OF NOTICE NO. ITBA/RCV/S/226(3)-1/2019- 20/1025058659(1) DATED 12/02/2020 ISSUED BY 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19/07/2019 IN WA NO.1639/2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 25/11/2019 IN WPC NO.31787/2019. TRUE COPY P.A TO JUDGE Chirakkara Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-1 And TPS, Kollam/The Commissioner of Income-tax (Appeals), Thiruvananthapuram/ Kerala State Co-operative Bank (Formerly Known As Kollam District Co-Operative Bank)