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.5036 OF 2020(D) PETITIONER: THACHAMPARA SERVICE CO-OPRTATIVE BANK LTD., NO.3150, MAIN ROAD, THACHAMPARA PALAKKAD-678 593, REPRESENTED BY ITS SECRETARY, JAYAKUMAR M., AGED 54, S/O. LATE PADMANABHAN NAIR. BY ADVS. SRI. HARISANKAR V. MENON SMT. MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 INCOME TAX OFFICER, WARD 4, AYAKAR BHAVAN, PALAKKAD-678014. 2 COMMISSIONER OF INCOME 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.5036 OF 2020(D) 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.5036 OF 2020(D) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY IST RESPONDENT FOR YEAR 2014-15 DATED 14.12.2016. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY IST RESPONDENT FOR YEAR 2014-15 DATED 10.12.2019. EXHIBIT P3 COPY OF APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT 2014-15 DATED 6.2.2020. EXHIBIT P4 COPY OF STAY PETITION FIELD BY PETITIONER BEFORE 2ND RESPONDENT DATED 6.2.2020. RESPONDENTS' EXHIBITS:- NIL TRUE COPY P.A. TO JUDGE Thachampara Service Co-Operative Bank Ltd. v. ITO, Ward-4, Palakkad / CIT (Appeals), Thrissur / ITAT, Kochi