IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 17TH DAY OF MARCH 2020 / 27TH PHALGUNA, 1941 WP(C).No.8145 OF 2020(P) PETITIONER/S: PUNNAYUR PANCHAYAT SERVICE CO-OPERATIVE BANK LTD.NO.P.585, EDAKKARA.P.O., PUNNAYUR, THRISSUR-679562, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 INCOME TAX OFFICER, WARD 2, GURUVAYUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR-680101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8145 OF 2020(P) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P8 and P13 appeals and Exts.P5, P10 and P15 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P6 and P11. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Exts.P3, P8 and P13 appeals 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 orders shall be kept in abeyance. Sd/- sab AMIT RAWAL, JUDGE WP(C).No.8145 OF 2020(P) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13.12.2018. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13.12.2018. EXHIBIT P3 TRUE COPY OF APPEAL DATED 19.1.2019. EXHIBIT P4 TRUE COPY OF ORDER DATED 11.2.2019. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 20.2.2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 26.11.2019. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 26.11.2019. EXHIBIT P8 TRUE COPY OF APPEAL DATED 24.12.2019. EXHIBIT P9 TRUE COPY OF ORDER DATED 17.1.2020. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 24.1.2019. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 27.11.2019. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 27.11.2019. EXHIBIT P13 TRUE COPY OF APPEAL DATED 16.12.2019. EXHIBIT P14 TRUE COPY OF ORDER DATED 17.1.2020. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 24.1.2020. EXHIBIT P16 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019. WP(C).No.8145 OF 2020(P) 4 Punnayur Panchayat Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2, Guruvayoor