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.7645 OF 2020(E) PETITIONER/S: KOZHIPPILLY SERVICE CO-OPERATIVE BANK LTD., NO.E 167, KOZHIPILLY P.O., KOTHAMANGALAM, PIN - 686 691, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-1 AND TPS, INCOME TAX OFFICE, TEMPLE ROAD, THODUPUZHA, PIN - 685 584. 2 COMMISSIONER OF INCOME TAX (APPEALS)-2, OFFICE OF COMMISSIONER OF INCOME TAX, CENTRAL REVENUE TOWER, KOCHI - 682 018. 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.7645 OF 2020 2 JUDGMENT Dated this 12th day of March 2020 As against Exts.P1 and P4 assessment orders for years 2011-2012 and 2012-2013, petitioner, primary agricultural credit society, has preferred Exts.P3 and P8 appeals. grievance of petitioner is that 1st respondent is demanding payment of 20% of demand, pending consideration of appeal. 2. I have heard learned standing counsel for Income Tax department also. 3. Considering limited nature of relief sought, this writ petition is disposed of directing 2nd respondent to consider Exts.P3 and P8 appeals and take decision thereon 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 WP(C).No.7645 OF 2020 3 appeals, recovery proceedings based on 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.7645 OF 2020 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER AY 2011-12 DATED 20/12/2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 20/12/2016 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2011-12 BEFORE 2ND RESPONDENT DATED 21/01/2017. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER FOR AY 2012-13 DATED 25/03/2015 BY 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF DEMAND NOTICE U/S. 156 DATED 25/03/2015 ISSUED BY FIRST RESPONDENT. EXHIBIT P6 TRUE COPY OF RECTIFIED ORDER FOR AY 2012-13 DATED 16/01/2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 16/01/2018 ISSUED BY FIRST RESPONDENT. EXHIBIT P8 TRUE COPY OF APPEAL FOR AY 2012-13 BEFORE 2ND RESPONDENT DATED 28/04/2015. EXHIBIT P9 TRUE COPY OF DEMAND NOTICE U/S 221(1) DATED 04/03/2020 ISSUED BY FIRST RESPONDENT. Kozhippilly Service Co-Operative Bank Ltd. v. ITO, Ward-1 And Tps, Thodupuzha / CIT (A)-2, Kochi