IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR.JUSTICE V.G.ARUN FRIDAY, 13TH DAY OF MARCH 2020 / 23RD PHALGUNA, 1941 WP(C).No.7800 OF 2020(Y) PETITIONER/S: KOLLOORVILA SERVICE CO-OPERATIVE SOCIETY LTD.NO.Q 214 PALLIMUKKU P. O., KOLLAM - 691 010, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENT/S: 1 INCOME TAX OFFICER WARD - 2, AAYAKAR BHAVAN, NEAR, KARBALA JUNCTION, KOLLAM - 691 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: V.G.ARUN, J. W.P(C).No. 7800 of 2020 Dated this 13th day of March, 2020 JUDGMENT Aggrieved by Exhibit P1 assessment order for year 2017-2018, petitioner has preferred Exhibit P3 appeal before 2 nd respondent. petitioner has also filed Exhibit P4 stay petition seeking stay of recovery proceedings based on Exhibit P1 order. Exhibit P2 demand notice demanding amount of Rs.95,49,461/- is also served on petitioner. limited prayer in writ petition is for expeditious consideration of either Exhibit P3 appeal or Exhibit P4 stay petition and to keep recovery proceedings in abeyance till such time. 2. Heard learned Standing Counsel for Income-Tax Department also. 3. Considering limited relief sought for, I am inclined to dispose of writ petition directing 2nd respondent to consider Exhibit P3 appeal and Exhibit P4 stay petition and pass orders on merits within period of two months from date of receipt of copy of this judgment. Till orders are passed on Exhibit P4, recovery proceedings based on Exhibits P1 and P2 shall be kept in abeyance. Sd/- V.G.ARUN, JUDGE vgs16.3 WP(C).No.7800 OF 2020(Y) APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 19.12.2019 PASSED BY 1ST RESPONDENT FOR ASSESSMENT YEAR 2017-18. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE FOR AMOUNT OF RS. 95,49,461/- DATED 19.12.2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL DATED 18.02.2020 FILED BY PETITIONER BEFORE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER BEFORE COMMISSIONER OF INCOME TAX (APPEALS), THIRUVANANTHAPURAM. Kolloorvila Service Co-Operative Society Ltd. v. Income-tax Officer, Ward - 2, Kollam/The Commissioner of Income-tax (Appeals), Kowdiar