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.8355 OF 2020(T) PETITIONER/S: AECHOOR SERVICE CO-OPERATIVE BANK LTD EACHUR P.O., KANNUR-670 591, REPRESENTED BY ITS SECRETARY P.P.SHAJI. BY ADV. SRI.S.ARUN RAJ RESPONDENT/S: 1 INCOME TAX OFFICER WARD 1 AND TPS, AAYAKAR BHAVAN, KANNUR-670 006. 2 PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BAHVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE- 673 001. 3 COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-673 001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: 2 WP(C).No.8355 OF 2020 JUDGMENT Dated this 17th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before third 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 third respondent to take decision on Ext.P2 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 SM 3 WP(C).No.8355 OF 2020 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 12.12.2019 PASSED BY 1ST RESPONDENT UNDER SECTION 143(3) OF ACT FOR AY 2017-18. EXHIBIT P2 TRUE COPY OF FIRST APPEAL FILED BY PETITIONER BEFORE 3RD RESPONDENT FOR AY 2017-18. EXHIBIT P3 TRUE COPY OF APPLICATION OF STAY FILED BY PETITIONER BEFORE 1ST RESPONDENT FOR AY 2017-18. EXHIBIT P4 TRUE COPY OF ORDER DATED 26.02.2020 PASSED BY 1ST RESPONDENT DISPOSING STAY PETITION FOR AY 2017-18. Aechoor Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-1 And TPS, Kannur / Principal Commissioner of Income-tax, Kozhikode / Commissioner of Income-tax (Appeals), Kozhikode