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.7454 OF 2020(F) PETITIONER: MAYYANAD REGIONAL CO-OPERATIVE BANK LIMITED, MAYYANAD BANK BUILDING, MAYYANAD, KOLLAMN - 691 303, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.V.JAYAPRADEEP SMT.ANN SUSAN GEORGE SMT.O.A.NURIYA SRI.D.S.LOKANATHAN SRI.ALAN PRIYADARSHI DEV RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2 INCOME TAX OFFICER, WARD NO.4, RAILWAY STATION ROAD, KARBALA JUNCTION, KOLLAM - 691001. ADV.SRI CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7454 OF 2020(F) 2 JUDGMENT Dated this 11th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal and Ext.P3 interim application preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders 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.P2 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.7454 OF 2020(F) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER DATED 28/11/2019 OF 2ND RESPONDENT. EXHIBIT P2 COPY OF APPEAL IN FORM NO.35 DATED 26/12/2019 BEFORE 1ST RESPONDENT. EXHIBIT P3 COPY OF STAY PETITION DATED 03/03/2020 BEFORE 1ST RESPONDENT. EXHIBIT P4 COPY OF DEMAND NOTICE DATED 28/11/2019 OF 2ND RESPONDENT. EXHIBIT P5 COPY OF CHALLAN NO.00017 DATED 13/02/2020. Mayyanad Regional Co-Operative Bank Limited v. CIT (A), Thiruvananthapuram / ITO, Ward No. 4, Kollam