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.7505 OF 2020(K) PETITIONER/S: MALA BLOCK TOWN CO-OPERATIVE BANK LTD NO.R 1086 ALOOR.P.O, THRISSUR DISTRICT,REPRESENTED BY ITS SECRETARY. BY ADV. SRI.O.D.SIVADAS RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AYAKAR BHAVAN,SHAKTHAN NAGAR, THRISSUR,PIN-680001. 2 PRINCIPAL COMMISSIONER OF INICOME TAX, AYAKAR BHAVAN,SHAKTHAN NAGAR, THRISSUR,PIN-680001. 3 INCOME TAX OFFICER, WARD 2(3),SHAKTAN NAGAR,THRISSUR, PIN-680001. 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.7505 OF 2020 -2- JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before first 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 first 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 order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE VV WP(C).No.7505 OF 2020 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 24.12.2019 ISSUED BY 3RD RESPONDENT FOR ASSESSMENT YEAR 2012-13. EXHIBIT P2 TRUE COPY OF APPEAL DATED 23.01.2020 FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR ASSESSMENT YEAR 2012-13. EXHIBIT P3 TRUE COPY OF APPLICATION DATED 27.01.2020 FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR STAYING ORDER OF ASSESSMENT YEAR 2012-13. EXHIBIT P4 TRUE COPY OF PROCEEDINGS DATED 30.01.2020 ISSUED BY 3RD RESPONDENT WITH RESPECT TO ASSESSMENT YEAR 2012-13 EXHIBIT P5 TRUE COPY OF REVIEW PETITION DATED 07.02.2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT WITH RESPECT TO ASSESSMENT YEAR 2012-13 EXHIBIT P6 TRUE COPY OF PROCEEDINGS DATED 19.02.2020 ISSUED BY 2ND RESPONDENT WITH RESPECT TO ASSESSMENT YEAR 2012-13. TRUE COPY PA TO JUDGE Mala Block Town Co-Operative Bank Ltd. v. CIT (A), Thrissur / PCIT, Thrissur / ITO, Ward-2(3), Thrissur