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.5027 OF 2020(C) PETITIONER: KUMARAMPUTHUR CO-OPERATIVE SERVICE HOUSING SOCIETY LTD.NO.P.813, KUMARAMPUTHUR MANNARKKAD, PALAKKAD 678583, REPRESENTED BY ITS SECRETARY SANKARANARAYANAN.T., AGED 57, S/O. GOVINDAN NAIR. 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 680021. 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.5027 OF 2020(C) 2 JUDGMENT Dated this 24th day of February 2020 petitioner, co-operative society filed appeal as against assessment order under Income Tax Act before 2nd 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-2nd 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.5027 OF 2020(C) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2013-14 DATED 26.12.2019. EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPLENDENT 2013-14 DATED 31.01.2020. EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 31.01.2020. RESPONDENTS' EXHIBITS NIL TRUE COPY P.A. TO JUDGE Kumaramputhur Co-Operative Service Housing Society Ltd. v. ITO, Ward-4, Palakkad / CIT (Appeals), Thrissur