IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, 24TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C).No.5054 OF 2020(F) PETITIONER: CHITTUR SERVICE CO-OPERATIVE BANK LTD., NO.18, CHITTUR, PALAKKAD-678101, REPRESENTED BY ITS SECRETARY, NATARAJAN C., AGED 57, S/O. CHAMY. BY ADVS. SRI. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 INCOME TAX OFFICER, WARD 5, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISSIONER OF INCOE TAX (APPEALS) AYAKAR BHAVAN, THRISSUR-680001. 3 INCOME TAX APPELLATE TRIBUNAL AYAKAR BHAVAN, KAKKANADU, KOCHI-682030, REPRESENTED BY ITS REGISTRAR. JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5054 OF 2020(F) 2 JUDGMENT Dated this 24th day of February 2020 petitioner, co-operative society filed appeal as against assessment order under Income Tax Act before 3rd respondent. assessing authority insisted payment of 20% of disputed tax to grant stay against recovery, pending appeal. In light of various judgments of this Court, appellate authority-3rd respondent is directed to dispose appeal within period of two months after issuing notice to petitioner. Till then, recovery proceedings shall be kept in abeyance. Ordered accordingly. writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE SAS/24/02/2020 JUDGE WP(C).No.5054 OF 2020(F) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR YEAR 2016-17 DATED 28.12.2018. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 2ND RESPONDENT FOR YEAR 2016-17 DATED 10.12.2019. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2016-17 DATED 5.2.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT DATED 5.2.2020. RESPONDENTS' EXHIBITS:- NIL TRUE COPY P.A. TO JUDGE Chittur Service Co-Operative Bank Ltd. v. ITO, Ward-5, Palakkad / CIT (Appeals), Thrissur / ITAT, Kochi