IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 06TH DAY OF MARCH 2020 / 16TH PHALGUNA, 1941 WP(C).No.6804 OF 2020(A) PETITIONER: M/S.CHITTATTUKARA PANCHAYATH SERVICE CO-OP.BANK LTD. NO.1443, V/III, VALIPALLAMTHURUTH, PALAMTHURUTHU, CHENDAMANGALAM.P.O., COCHIN-683512, REPRESENTED BY ITS SECRETARY IN-CHARGE, SHRI PRADEEP.E.G. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 INCOME TAX OFFICER, WARD 1 AND TPS, KAP COMMERCIAL COMPLEX, R.S.ROAD, ALUVA, COCHIN-683101. 2 COMMISSIONER OF INCOME TAX (APPEALS), 28/243, 'POORNIMA', NEAR MANORAMA JUNCTION, PANAMPILLY, KOCHI-682036. SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6804 OF 2020(A) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before 2 nd 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 2 nd 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 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 nak JUDGE WP(C).No.6804 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 23.12.2019 FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT PASSED BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 18.2.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2017- 18. EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 28.2.2020 FILED BY PETITIONER FOR AY-2017-18 BEFORE 2ND RESPONDENT. TRUE COPY P.A TO JUDGE Chittattukara Panchayath Service Co-Op. Bank Ltd. v. ITO, Ward-1 And Tps, Cochin / CIT (A), Kochi