IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE V.G.ARUN THURSDAY, 12TH DAY OF MARCH 2020 / 22ND PHALGUNA, 1941 WP(C).No.7648 OF 2020(E) PETITIONER/S: KANNUR BUILDING MATERIALS MARKETING CO-OPERATIVE SOCIETY LTD. NO C-1741, REPRESENTED BY ITS SECRETARY, PAPPINISSERY P.O., KANNUR DISTRICT - 670 561. BY ADVS. SRI.C.A.JOJO SRI.MATHEWS JOSEPH RESPONDENT/S: 1 INCOME TAX OFFICER, CIRCLE-1, KANNUR RANGE, AAYAKAAR BHAVAN, KANNOTHUMCHAL, CHOVA P.O., PIN - 670 006. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), MANANCHIRA P.O., KOZHIKODE, PIN - 673 001. BY SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7648 OF 2020 2 JUDGMENT Dated this 12th day of March 2020 As against Exts.P1, P4 and P7 assessment orders, petitioner, co-operative society, has preferred Exts.P3, P6 and P9 appeals before 2nd respondent. grievance of petitioner is that recovery officer is demanding payment of 20% of tax assessed as condition for consideration of appeal. 2. I have heard learned standing counsel for Income Tax department also. 3. correctness of insistance of payment of 20% of tax assessed against co-operative societies, pending consideration of appeals against assessment orders was considered by Division Bench in W.A No.1536 of 2019, and insistance was held to be bad. Therefore, considering limited nature of relief sought, writ petition is disposed of directing 2nd WP(C).No.7648 OF 2020 3 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. Till decision is taken on appeals, recovery proceedings pursuant to Exts.P1, P4 and P7 assessment orders shall be kept in abeyance. writ petition is disposed of accordingly. Sd/- V.G.ARUN JUDGE uu 13.03.2020 WP(C).No.7648 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER 2015-16 DATED 21/12/2017 WITH DEMAND NOTICE ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE ISSUED BY FIRST RESPONDENT 21/12/2017. EXHIBIT P3 TRUE COPY OF APPEAL BEFORE 2ND RESPONDENT FOR DATED 21/01/2018. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 27/12/2018 FOR AY 2016-17 ISSUED BY FIRST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE ISSUED BY FIRST RESPONDENT 27/12/2018. EXHIBIT P6 TRUE COPY OF APPEAL BEFORE 2ND RESPONDENT FOR AY 2016-17 DATED 26/01/2019. EXHIBIT P7 TRUE COPY OF ASSESSMENT ORDER DATED 25/11/2019 FOR AY 2017-18 ISSUED BY FIRST RESPONDENT. EXHIBIT P8 TRUE COPY OF DEMAND NOTICE ISSUED BY FIRST RESPONDENT 25/11/2019. EXHIBIT P9 TRUE COPY OF APPEAL BEFORE 2ND RESPONDENT FOR AY 2017-18 DATED 30/12/2019. EXHIBIT P10 TRUE COPY OF ORDER DATED 25/02/2020 ISSUED BY 2ND RESPONDENT. EXHIBIT P11 TRUE COPY OF NOTICE OF DEMAND FOR 20% DATED 03/03/2020 ISSUED BY FIRST RESPONDENT. Kannur Building Materials Marketing Co-Operative Society Ltd. v. ITO, Circle-1, Kannur Range, Chova / CIT (A), Kozhikode