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.4662 OF 2020(G) PETITIONER: POTTASSERY SERVICE CO-OPERATIVE BANK LTD, NO.P 543, POTTASSERY, MANNARKKAD, PALAKKAD-678 598, REPRESENTED BY ITS SECRETARY, JOLLY SEBASTIAN, AGED 54, S/O. DEVASSIA. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS) SAKTHAN NAGAR, THRISSUR-680 021. SRI JOSE JOSEPH,SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.4662 OF 2020(G) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 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.P2 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 WP(C).No.4662 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR YEAR 2017-18 DATED 24.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT 2017-18 DATED 7.1.2020. EXHIBIT P3 COPY OF STAY PETITION FIELD BY PETITIONER BEFORE 2ND RESPONDENT DATED 7.1.2020. TRUE COPY P.A TO JUDGE Pottassery Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward 4, Palakkad/The Commissioner of Income-tax (Appeals), Thrissur