IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL MONDAY, 16TH DAY OF MARCH 2020 / 26TH PHALGUNA, 1941 WP(C).No.8003 OF 2020(A) PETITIONER: OTTOOR SERVICE CO-OPERATIVE BANK LTD. NO. 976 REPRESENTED BY ITS SECRETARY, CHENNANKODE, VADASSERIKONAM P.O., VARKALA, THIRUVANANTHAPURAM DISTRICT-695 143. BY ADVS. SRI.T.R.HARIKUMAR SRI.ARJUN RAGHAVAN RESPONDENTS: 1 INCOME TAX OFFICER WARD-2(5), OFFICE OF INCOME TAX OFFICER, AAYAKAR BHAVAN, KOWDIAR P.O., THIRUVANANTHAPURAM DISTRICT-695 003. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003. 3 GENERAL MANAGER THIRUVANANTHAPURAM DISTRICT CO-OPERATIVE BANK, HEAD OFFICE, EAST FORT, THIRUVANANTHAPURAM, PIN-695 001. SRI CHRISTOPHER ABRAHAM SC SRI THOMAS ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C) No.8003/2020 2 JUDGMENT petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal and Ext.P4 stay petition preferred before second respondent/ Commissioner of Income Tax (Appeals) against Ext.P1 assessment order. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P3 appeal, 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 without insisting on payment of 20% of tax demanded, as per circular of 2017. Till such time decision is taken on appeal, recovery proceedings pursuant to assessment order shall be kept in abeyance. Sd/- AMIT RAWAL JUDGE csl W.P.(C) No.8003/2020 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 18.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 18.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 26.12.2019, FILED AGAINST EXT.P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 7.1.2020. EXHIBIT P5 TRUE COPY OF JUDGMENT DATED 19.7.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 17.2.2020 IN WP(C) NO.4433 OF 2020. Ottoor Service Co-Operative Bank Ltd. v. ITO, Ward-2(5), Thiruvananthapuram / CIT (A), Thiruvananthapuram / General Manager, Thiruvananthapuram District Co-Op. Bank, Thiruvananthapuram