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.8168 OF 2020(U) PETITIONER/S: THRISSUR SERVICE CO-OPERATIVE BANK LTD.NO. R.1097, THIRUVAMBADY.P.O., PATTURAIKKAL, THRISSUR-680022, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR. 2 INCOME TAX OFFICER, WARD 2(5), THRISSUR, OFFICE OF INCOME TAX OFFICER, SAKTHANTHAMPURAN NAGAR, THRISSUR-680001. 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.8168 OF 2020(U) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P4 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.P4 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 sab JUDGE WP(C).No.8168 OF 2020(U) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 7.11.2019. EXHIBIT P2 TRUE COPY OF COMPUTATION STATEMENT. EXHIBIT P3 TRUE COPY OF DEMAND NOTICE DATED 7.11.2019. EXHIBIT P4 TRUE COPY OF APPEAL DATED 5.12.2019. EXHIBIT P5 TRUE COPY OF ORDER DATED 6.1.2020. EXHIBIT P6 TRUE COPY OF STAY PETITION DATED 17.1.2020. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.1536 OF 2019. Thrissur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2(5), Thrissur