IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 03 RD DAY OF MARCH 2020 / 13TH PHALGUNA, 1941 WP(C).No.6287 OF 2020(I) PETITIONER/S: VALLIKUNNAM KADUVINAL SERVICE CO-OPERATIVE BANK LTD.NO. 1392 REPRESENTED BY ITS SECRETARY VALLIKUNNAM PUTHENCHANTHA POST, MAVELIKARA, ALAPPUZHA - 690501. BY ADVS. SRI. V. G. ARUN (K/795/2004) SMT. V. JAYA RAGI SRI. R. HARIKRISHNAN (KAMBISSERIL) SRI. NEERAJ NARAYAN SHRI. SARATH SUKUMARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) BAKER HILLS, KOTTAYAM - 686002. 2 INCOME TAX OFFICER WARD 4, T. K. ROAD, THIRUVALLA, ALAPPUZHA - 689101. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6287 OF 2020(I) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal and Ext.P3 interim application for stay preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Ext.P2 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 payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.6287 OF 2020(I) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 19.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 19.12.2019 ISSUED FOR YEAR 2017-18 BY 2ND RESPONDENT. EXHIBIT P2 TRUE PHOTOCOPY OF APPEAL DATED 8.2.2020 FILED FOR YEAR 2017-18 BEFORE 1ST RESPONDENT. EXHIBIT P3 TRUE PHOTOCOPY OF APPLICATION FOR STAY DATED 10.02.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT. Vallikunnam Kaduvinal Service Co-Operative Bank Ltd. v. CIT (Appeals), Kottayam / ITO, Ward-4, Alappuzha