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.5073 OF 2020(H) PETITIONER: POOYAPPALLY SERVICE CO-OPERATIVE BANK LTD NO.3964 MEEYANNOOR, POOYAPPALLY, P.O, KOLLAM DISTRICT-691537 REPRESENTED BY ITS SECRETARY BY ADVS. SRI. M. SASINDRAN SRI. I. SREEHARI RESPONDENTS: 1 INCOME TAX OFFICER WARD 2 AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM 691 001 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR,, THIRUVANANTHAPURAM 695001 ADV. SRI. CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5073 OF 2020(H) 2 JUDGMENT Dated this 24th day of February 2020 petitioner, co-operative society filed appeal as against assessment order under Income Tax Act before 2 nd 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.5073 OF 2020(H) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF REGISTRATION CERTIFICATE DATED 27-07-2015 ISSUED BY JOINT REGISTRAR (GENERAL) OF CO-OEPRATIVE SOCIETIES, KOLLAM EXHIBIT P2 TRUE COPY OF CERTIFICATE ISSUED BY ASSISTANT REGISTRAR (GENERAL) CO-OPERATIVE SOCIETIES KOLLAM, DATED 06-12-2018 EXHIBIT P3 TRUE COPY OF ASSESSMENT ORDER DATED 18-12-2019 FOR ASSESSMENT YEAR 2017-2018 EXHIBIT P4 TRUE COPY OF DEMAND NOTICE DATED 18-12-2019 EXHIBIT P5 TRUE COPY OF APPEAL MEMORANDUM FILED BEFORE 2ND RESPONDENT EXHIBIT P6 TRUE COPY OF STAY PETITION FILED BY PETITIONER DATED 13-02-2020 EXHIBIT P7 TRUE COPY OF JUDGMENT IN W.A NO. 1639 OF 2019 RESPONDENTS' EXHIBITS:- NIL TRUE COPY P. A. TO JUDGE Pooyappally Service Co-Operative Bank Ltd. v. ITO, Ward-2, Kollam / CIT (Appeals), Thiruvananthapuram