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.8156 OF 2020(T) PETITIONER/S: MULLASSERY SERVICE CO-OPERATIVE BANK LTD.NO.R.280 MULLASSERY, THRISSUR-680509, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS), AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-68001. 2 INCOME TAX OFFICER, WARD 1 AND TPS, GURUVAYOOR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR-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.8156 OF 2020(T) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first 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/- sab AMIT RAWAL JUDGE WP(C).No.8156 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 18.11.2019. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 18.11.2019. EXHIBIT P3 TRUE COPY OF APPEAL DATED 17.12.2019. EXHIBIT P4 TRUE COPY OF ORDER DATED 14.01.2020. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 24.1.2020. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.1536 OF 2019. Mullassery Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-1 And TPS, Thrissur