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.7964 OF 2020(U) PETITIONER: KOONAMMOOCHI PEPLES SERVICE CO-OPERATIVE BANK LTD.NO.603, KOONAMMOOOCHI P.O., THRISSUR 680 504, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680 001. 2 INCOME TAX OFFICER, WARD 1 AND TPS GURUVAYOOR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR 680 101. R1-2 BY SC JOSE JOSEPH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.7964 OF 2020 2 JUDGMENT Dated this 13th day of March 2020 Aggrieved by Exhibits P1 and P4- assessment orders for years 2012-13 and 2017-18, petitioner has preferred Exhibits P3 and P6-appeals along with Exhibits P8 and P9- stay petitions. 2. limited prayer in this writ petition is for expeditious consideration of either Exhibits P3 and P6-appeals or Exhibits P8 and P9-stay petitions, and in meanwhile to defer recovery proceedings pursuant to Exhibits P1 and P4-assessment orders. 3. Heard learned Standing Counsel for Income Tax Department also. 4. Considering limited relief sought, I am inclined to dispose of writ petition directing 1st respondent to consider and pass orders on Exhibits P3 and P6-appeals within period of three months from date of WP(C).No.7964 OF 2020 3 receipt of copy of this judgment. 5. Till orders are passed on Exhibits P3 and P6-appeals, as directed above, all further proceedings based on Exhibits P1 and P4- assessment orders shall be deferred. writ petition is disposed of as above. Sd/- V.G.ARUN JUDGE SSK/13/3 WP(C).No.7964 OF 2020 4 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 21/11/2019 FOR YEAR 2012-2013.(RELEVANT PAGES) EXHIBIT P2 TRUE COPY OF COMPUTATION SHEET. EXHIBIT P3 TRUE COPY OF APPEAL DATED 21/12/2019. EXHIBIT P4 TRUE COPY OF ASSESSMENT ORDER DATED 21/11/2019 FOR YEAR 2017-2018.(RELEVANT PAGES) EXHIBIT P5 TRUE COPY OF COMPUTATION SHEET. (RELEVANT PAGES) EXHIBIT P6 TRUE COPY OF APPEAL DATED 16/12/2019. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DAD 9/1/2020. EXHIBIT P8 TRUE COPY OF STAY PETITION FOR YEAR 2012-13 DATED 28/1/2020. EXHIBIT P9 TRUE COPY OF STAY PETITION FOR YEAR 2017-18 DATED 28/01/2020. EXHIBIT P10 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536/ OF 2019. RESPONDENT'S EXHIBITS:NIL SSK TRUE COPY PA TO JUDGE Koonammoochi Peples Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur/The Income-tax Officer, Ward 1 And TPS Guruvayoor, Office of Income-tax Officer, Guruvayoor