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.6932 OF 2020(N) PETITIONER: EDAVA SERVICE CO-OPERATIVE BANK LTD. NO.3782 REPRESENTED BY ITS SECRETARY, EDAVA P.O., THIRUVANANTHAPURAM DISTRICT-695311. BY ADVS. SRI.ARJUN RAGHAVAN SRI.ADITHYA RAJEEV RESPONDENTS: 1 INCOME TAX OFFICER, WARD-2(5), OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KAWDIAR P.O., THIRUVANANTHAPURAM, PIN-695003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN-695003. 3 GENERAL MANAGER, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM, PIN-695001. ADV.CHRISTOPHER ABRAHAM, SC ADV.THOMAS ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.6932 OF 2020(N) 2 JUDGMENT Dated this 6th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal and Ext.P4 interim application preferred before second 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 third 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 orders shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE ACM WP(C).No.6932 OF 2020(N) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 19.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 19.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 31.12.2019 ALONG WITH GROUNDS OF APPEAL FILED BEFORE 2ND RESPONDENT, AGAINST EXT.P1 ASSESSMENT ORDER. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT.P3 APPEAL DATED 07.01.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17.02.2020 IN WP(C)NO.4433 OF 2020 Edava Service Co-Operative Bank Ltd. v. ITO, Ward-2(5), Thiruvananthapuram / CIT (A), Thiruvananthapuram / General Manager, Thiruvananthapuram District Co-Op. Bank, Thiruvananthapuram