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.6295 OF 2020(J) PETITIONER/S: RAMAPURAM NORTH AISWARYA PARADAYINI SCB LTD NO. 1493 REPRESENTED BY ITS SECRETARY RAMAPURAM NORTH, KEERIKKADU.P.O, ALAPPUZHA-690508 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 3, ALAPPUZHA, ARATTUKULANKARA COMPLEX, A. N. PURAM, ALAPPUZHA-688011 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.6295 OF 2020(J) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal along with Ext.P5 stay application preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P2. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first 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 Jm/ WP(C).No.6295 OF 2020(J) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE PHOTOCOPY OF RETURN OF INCOME DATED 28.10.2019 FOR ASSESSMENT YEAR 2017-18 EXHIBIT P2 TRUE PHOTOCOPY OF ASSESSMENT ORDER DATED 24.12.2019 ALONG WITH DEMAND NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 24.12.2019 ISSUED FOR YEAR 2017-18 BY 2ND RESPONDENT EXHIBIT P3 TRUE PHOTOCOPY OF APPEAL DATED 23.01.2020 FILED FOR YEAR 2017-18 BEFORE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF ORDER DATED 07.02.2020 ISSUED BY 2ND RESPONDENT EXHIBIT P5 TRUE PHOTOCOPY OF APPLICATION FOR STAY DATED 10.02.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT Ramapuram North Aiswarya Paradayini SCB Ltd. v. CIT (Appeals), Kottayam / ITO, Ward-3, Alappuzha