IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 10TH DAY OF MARCH 2020 / 20TH PHALGUNA, 1941 WP(C).No.7243 OF 2020(E) PETITIONERS: ENANALLOOR SERVICE CO-OPERATIVE BANK LTD NO.1447, AYAVANA P O, ENANALLOOR, MUVATTUPUZHA, PIN-686668, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENTS: 1 INCOME TAX OFFICER, NON CORPORATE, WARD 1, TEMPLE ROAD, THODUPUZHA P O, PIN-685584 2 COMMISSIONER OF INCOME TAX(APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI-682018. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7243 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P6 and P9 appeals preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P4 and P7. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Exts.P3, P6 and P9 appeals 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 vv WP(C).No.7243 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2013-14 DATED 18.03.2016 BY 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S.156 DATED 18.03.2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2013- 14 BEFORE 2ND RESPONDENT DATED 13.04.2016. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2014-15 DATED 19.12.2016 BY 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S.156 DATED 19.12.2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF APPEAL FOR AY 2014- 15 BEFORE 2ND RESPONDENT DATED 20.01.2017. EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 20.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P8 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 20.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P9 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 16.01.2020. EXHIBIT P10 TRUE COPY OF NOTICE OF DEMAND DATED 03.03.2010 FOR 20% OF TAX FOR AY 2013-14, 2014-15 AND 2017-18 ISSUED BY 1ST RESPONDENT. TRUE COPY PA TO JUDGE Enanalloor Service Co-Operative Bank Ltd. v. ITO, NCW-1, Thodupuzha / CIT (A)-2, Kochi