IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 11TH DAY OF MARCH 2020 / 21ST PHALGUNA, 1941 WP(C).No.7345 OF 2020(P) PETITIONER/S: PANAVALLY VILLAGE SEVICE CO-OPERATIVE BANK LTD NO.1249 TRICHATTUKULAM P.O., CHERTHALA, ALAPPUZHA-688 526 REPRESENTED BY ITS SECRETARY IN CHARGE. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENT/S: 1 INCOME TAX OFFICER WARD-3, ALAPPUZHA P.O., ALAPPUZHA-688 011. 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM TOWN P.O., PIN-686 001. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7345 OF 2020(P) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal 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 second 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 JUDGE Jm/ WP(C).No.7345 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 26.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 13.1.2020. EXHIBIT P4 TRUE COPY OF LETTER OF 20% DEMAND DATED 5.3.2020 ISSUED BY IST RESPONDENT. Panavally Village Sevice Co-Operative Bank Ltd. v. ITO, Ward-3, Alappuzha / CIT (A), Kottayam