IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6418 OF 2020(B) PETITIONER: THYCATTUSSERY SERVICE CO-OPERATIVE BANK LTD NO. 275, THYCATTUSSERY P. O., CHERTHALA, ALAPPUZHA-688528, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI. C. A. JOJO SRI. MATHEWS JOSEPH RESPONDENTS: 1 INCOME TAX OFFICER WARD 5, ALAPPUZHA, ALAPPUZHA-688011. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM-686 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6418 OF 2020(B) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second respondent/Commissioner of Income Tax (Appeals)2, against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P3 appeal in accordance with law, after affording opportunity of hearing to petitioner, within period of three months from date of receipt of copy of this judgment without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/- AMIT RAWAL, JUDGE Skk//03032020 WP(C).No.6418 OF 2020(B) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 23.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE UNDER SECTION 156 DATED 23.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 08.01.2020. EXHIBIT P4 TRUE COPY OF LETTER OF DEMAND DATED 03.02.2020 ISSUED BY 1ST RESPONDENT. RESPONDENTS' EXHIBITS: NIL Thycattussery Service Co-Operative Bank Ltd. v. ITO, Ward-5, Alappuzha / CIT (Appeals)-2, Kottayam