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.7463 OF 2020(G) PETITIONER: PANAVALLY SERVICE CO -OPERATIVE BANK LTD NO 901 POOCHAKKAL.P.O,CHERTHALA,ALAPPUZHA-688526, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.C.A.JOJO RESPONDENTS: 1 INCOME TAX OFFICER WARD -3,ALAPPUZHA.P.O,ALAPPUZHA-688011. 2 COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, KOTTAYAM TOWN.P.O,PIN-686001. ADV.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.7463 OF 2020(G) 2 JUDGMENT Dated this 11th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before second 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.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 orders shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE ACM WP(C).No.7463 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-18 DATED 28.12.2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 28.12.2019 ISSUED BY FIRST RESPONDENT EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017- 18 BEFORE 2ND RESPONDENT DATED 14.01.2020. EXHIBIT P4 TRUE COPY OF LETTER OF 20% DEMAND DATED 05.03.2020 ISSUED BY 1ST RESPONDENT. Panavally Service Co-Operative Bank Ltd. v. ITO, Ward-3, Alappuzha / CIT (A), Kottayam