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.8202 OF 2020(A) PETITIONER: VARPUZHA SERVICE CO-OPERATIVE BANK LTD VARAPUZHA, ERNAKULAM 683517 REPRESENTED BY ITS SECRETARY SMT. RUXANA BAI S. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENT/S: 1 INCOME TAX OFFICER WARD 3, K.A.P COMMERCIAL COMPLEX, O/O ADDL. CIT ALUVA RANGE, R.S ROAD, ALUVA 683101 2 COMMISSIONERE OF INCOME TAX (APPEALS)-II POORNIMA BUILDING, NEAR MANORAMA JUNCTION, COCHIN 682 036 SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8202 OF 2020(A) 2 JUDGMENT Dated this 17th day of March 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before second 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 second 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 dlk/17.03.2020 JUDGE WP(C).No.8202 OF 2020(A) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 31-12-2019 FOR AY-2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION STATEMENT PASSED BY 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF MEMORANDUM OF APPEAL DATED 21-01-2020 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2017-18 EXHIBIT P3 TRUE COPY OF STAY PETITION DATED 12-03-2020 FILED BY PETITIONER FOR AY-2017-18 BEFORE 2ND RESPONDENT Varpuzha Service Co-Operative Bank Ltd. v. Income-tax Officer Ward-3, Aluva / Commissioner of Income-tax (Appeals)-II, Cochin