IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A. MUHAMED MUSTAQUE MONDAY, 24 TH DAY OF FEBRUARY 2020 / 5TH PHALGUNA, 1941 WP(C). No. 5217 OF 2020(B) PETITIONER: TRAVANCORE COCHIN CHEMICALS CO-OPERATIVE SOCIETY LTD., IV-678 ELOOR, UDYOGAMANDAL-683501, REPRESENTED BY ITS SECRETARY, MR. T. M. AJAYAKUMAR. BY ADVS. SRI. A. KUMAR SRI. P. J. ANILKUMAR SMT.G.MINI(1748) SRI. P. S. SREE PRASAD SRI. JOB ABRAHAM SRI. AJAY V. ANAND RESPONDENTS: 1 INCOME TAX OFFICER WARD 3, ALUVA-683101. 2 COMMISSIONER OF INCOME TAX (APPEALS)-II, POORNIMA BUILDINGS, MANORAMA JUNCTION, PANAMPILLY NAGAR, KOCHI-682036. OTHER PRESENT: SRI. JOSE JOSEPH, SC FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.5217/2020 2 JUDGMENT Dated this 24th day of February 2020 petitioner, challenging Ext.P1 assessment order, filed Ext.P2 appeal under Income Tax Act before 2 nd respondent. petitioner also moved stay application as per Ext.P3. In light of pendency of stay application, there shall be direction to 2nd respondent to dispose stay application within period of two months. Till then, recovery proceedings based on assessment order shall be kept in abeyance. This writ petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE smp W.P.(C) No.5217/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ORDER OF ASSESSMENT DATED 21.12.2019. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 08.01.2020. EXHIBIT P3 TRUE COPY OF APPLICATION FOR STAY DATED 13.02.2020. RESPONDENTS' EXHIBITS: NIL. True Copy P.S to Judge smp Travancore Cochin Chemicals Co-Operative Society Ltd. v. ITO, Ward-3, Aluva / CIT (Appeals)-II, Kochi