IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, 05TH DAY OF MARCH 2020 / 15TH PHALGUNA, 1941 WP(C).No.5044 OF 2020(E) PETITIONER: ADHYAPAKA CO-OPERATIVE BANK LTD NO.A 300, PUTHUSSERRY, KALLOOPPARA.P.O., PATHANAMTHITTA-689602, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S RESPONDENTS: 1 INCOME TAX OFFICER, WARD-4, T.K.ROAD, THIRUVALLA, THIRUVALLA-689101. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOEM TAX, KOTTAYAM-686001. ADV. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.5044 OF 2020(E) 2 JUDGMENT Dated this 5th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Exts.P3 appeal application preferred before second respondent -Commissioner of Income Tax (Appeals) -2 against Exts.P1 assessment order. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.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 orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE ACM WP(C).No.5044 OF 2020(E) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 18.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S.156 DATED 18.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 15.1.2020. EXHIBIT P4 TRUE COPY OF LETTER OF DEMAND DATED 24.1.2020 ISSUED BY 1ST RESPONDENT. Adhyapaka Co-Operative Bank Ltd. v. ITO, Ward-4, Thiruvalla / CIT (A)-2, Kottayam