Vayalar Kizhakku Service Co-Operative Bank Ltd. v. ITO, Ward-5, Alappuzha / CIT (Appeals)-2, Kottayam
|Vayalar Kizhakku Service Co-Operative Bank Ltd.
|ITO, Ward-5, Alappuzha / CIT (Appeals)-2, Kottayam
|HIGH COURT OF KERALA AT ERNAKULAM
|Date of Order
|demand notice • recovery proceeding
|No. 6293 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking a direction to dispose of Ext.P3 appeal preferred before the second respondent/Commissioner of Income Tax against the assessment order Ext.P1. 2. Having heard the learned counsel on both sides, the writ petition is disposed of with a direction to the second respondent to take a decision on Ext.P3 appeal in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment without insisting on payment of 20 of the tax demanded, as per circular of 2017. Till such time a decision is taken on the appeal, recovery proceedings pursuant to the assessment order shall be kept in abeyance.