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.7115 OF 2020(L) PETITIONER: KIZUIVILAM SERVICE CO-OPERATIVE BANK LTD.N0.2405, REPRESENTED BY ITS SECRETARY IN CHARGE , MUDAPURAM P.O. CHIRAYINKEEZH, THIRUVANANTHAPURAM DISTRICT 695 304. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENT: 1 INCOME TAX OFFICER, WARD-2 (5), OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, 1ST FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O. THIRUVANANTHAPURAM DISTRICT 695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM 695 003. 3 GENERAL MANAGER, THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM 695 001. 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.7115 OF 2020(L) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 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.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 nak JUDGE WP(C).No.7115 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2014-2015 DATED 28.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 28.12.2019. EXHIBIT P3 TRUE COPY OF ONLIN APPEAL DATED 02.01.2020 FILED AGAINST EXT. P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT. P3 APPEAL DATED 18.01.2020. 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 WPC NO. 4433 OF 2020. TRUE COPY P.A TO JUDGE Kizuivilam Service Co-Operative Bank Ltd. v. ITO, Ward-2(5), Thiruvananthapuram / CIT(A), Thiruvananthapuram / General Manager, Thiruvananthapuram