IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 09TH DAY OF MARCH 2020 19TH PHALGUNA, 1941 WP(C).No.7026 OF 2020(C) PETITIONER/S: KERALA STATE CO-OPERATIVE BANK, ERSTWHILE IDUKKI DISTRICT CO- OPERATIVE BANK LTD), DISTRICT CO-OPERATIVE BANK BUILDING, COLONY P.O. IDUKKI 685 602, REPRESENTED BY ITS GENERAL MANAGER IN CHARGE SMT. PREETHA K. MENON. BY ADVS. SRI.A.KUMAR SRI.P.J.ANILKUMAR SMTG.MINI(1748) SRI.P.S.SREE PRASAD SHRI.JOB ABRAHAM SRI.AJAY V.ANAND RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX, (APPEALS-2), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS-2) KOCHI 682 018. 2 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, KAP COMMERCIAL COMPLEX, OFFICE OF ASSISTANT COMMISSIONER OF INCOME TAX, ALUVA RANGE, R.S. ROAD, ALUVA 683 101, KERALA. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7026 OF 2020(C) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before first respondent/Commissioner of Income Tax (Appeals) without insisting for any deposit as pre-condition for stay of demand under Ext.P1 assessment order. 2. Heard learned counsel for parties. Without expressing any opinion on merits of matter, I dispose of writ petition with direction to Commissioner of Income Tax (Appeals-2) to take decision on Ext.P2 appeal and stay application Ext.P3 in accordance with law, after affording opportunity of hearing to petitioner, within period of 30 days from date of receipt of copy of order. Till such time, recovery proceedings pursuant to demand notice shall be kept in abeyance. It is made clear that interim stay is till disposal of interim application and not beyond. Sd/- AMIT RAWAL sab JUDGE WP(C).No.7026 OF 2020(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 31/12/2019. EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 27.01.2020. EXHIBIT P3 TRUE COPY OF STAY APPLICATION DATED 04/03/2020. EXHIBIT P4 TRUE COPY OF DEMAND NOTICE DATED 31/12/2019. EXHIBIT P5 TRUE COPY OF COMMUNICATION DATED 04/03/2020 DIRECTING PETITIONER TO PERMIT AMOUNTS. Kerala State Co-Operative Bank, Erstwhile Idukki District Co-Operative Bank Ltd. v. CIT, (Appeals-2), Kochi / ACIT, Circle-1, Aluva