IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, 20TH DAY OF FEBRUARY 2020 / 1ST PHALGUNA, 1941 WP(C).No.5012 OF 2020(B) PETITIONER/S: M/S. MADAI SERVICE CO-OPERATIVE BANK LTD., VENGARA P.O., KANNUR-670305, REPRESENTED BY ITS SECRETARY AJITH KUMAR K. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-1, AAYAKAR BHAWAN, KONNOTHUMCHAL, CHOVVA P.O., KANNUR-670006. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE-673001. 3 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5012 OF 2020(B) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P2, P4 and P6 appeals preferred before third respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P3 and P5. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to third respondent to take decision on Exts.P2, P4 and P6 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.5012 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 20/01/2016 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2013-14. EXHIBIT P2 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2013-14. EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 19/12/2017 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT OF AY 2015-16. EXHIBIT P4 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2015-16. EXHIBIT P5 TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2019 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2017-18. EXHIBIT P6 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2017-18. EXHIBIT P7 TRUE COPY OF STAY APPLICATION DATED 21/02/2019 SUBMITTED BEFORE 1ST RESPONDENT FOR AY 2013-14. EXHIBIT P8 TRUE COPY OF STAY APPLICATION DATED 21/02/2019 SUBMITTED BEFORE 1ST RESPONDENT FOR AY 2015-16. EXHIBIT P9 TRUE COPY OF STAY APPLICATION DATED 11/02/2020 SUBMITTED BEFORE 1ST RESPONDENT FOR AY 2017-18. EXHIBIT P10 TRUE COPY OF JUDGMENT DATED 04/12/2019 IN WPC NO.27295/2019 PASSED BY THIS HONOURABLE COURT IN SIMILAR MATTER IN CASE OF PACS. Madai Service Co-Operative Bank Ltd. v. Income-tax Officer, Ward-1, Kannur / Principal Commissioner of Income-tax, Kozhikode / Commissioner of Income-tax (Appeals), Kozhikode