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.7812 OF 2020(B) PETITIONER/S: VADAKKEVILA SERVICE COOPERATIVE BANK LTD., BHODHI NAGAR, THATTAMALA P.O., KOLLAM,PIN-691 020, REPRESENTED BY LEENA.S. AGED 58 YEARS, SECRETARY, VADAKKEVILA SERVICE CO-OPERATIVE BANK, THATTAMALA P.O., KOLLAM BY ADVS. SRI.A.JANI(KOLLAM) SMT.NISA FASIL(KOLLAM) RESPONDENT/S: 1 INCOME TAX OFFICER, WARD 4, OFFICE OF ADDITIONAL COMMISSIONER OF INCOME TAX ,KOLLAM RANGE, AAYYANKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 2 COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF CHIEF COMMISSIONER OF INCOME TAX (APPEALS), KOLLAM RANGE, AAYYANKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691 001 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. 7812 of 2020 Dated this 13th day of March, 2020 JUDGMENT Aggrieved by Exhibit P1 assessment order for year 2017- 2018, petitioner has preferred Exhibit P2 appeal before 2 nd respondent. petitioner has also filed Exhibit P3 stay petition seeking stay of recovery proceedings based on Exhibit P1 order. limited prayer in writ petition is for expeditious consideration of either Exhibit P2 appeal or Exhibit P3 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 2 nd respondent to consider Exhibit P2 appeal and Exhibit P3 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 P3, recovery proceedings based on Exhibit P1 assessment order shall be kept in abeyance. Sd/- V.G.ARUN, JUDGE vgs16.3 W.P(C).No. 7812 of 2020 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1: COPY OF ASSESSMENT ORDER DATED 27.11.2019 ISSUED BY 1ST RESPONDENT. EXHIBIT P2: COPY OF APPEAL AGAINST EXHIBIT P1 PREFERRED ON 11.3.2020 BEFORE SECOND RESPONDENT. EXHIBIT P3: COPY OF STAY PETITION IN EXHIBIT P2 APPEAL DATED 11.3.2020. Vadakkevila Service Co-operative Bank Ltd. v. Income-tax Officer, Ward 4, Office of Addl. CIT, Kollam Range, Kollam/The Commissioner of Income-tax (Appeals) Office of Chief CIT (Appeals), Kollam Range, Kollam