IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941 WP(C).No.8475 OF 2020(H) PETITIONER/S: KANNAMBRA CO-OPERATIVE SERVICE BANK LTD. NO.F 1221, KANNAMBRA P.O., PALAKKAD - 678 686, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.C.A.JOJO SHRI.ARUN B. RESPONDENT/S: 1 INCOME TAX OFFICER, WARD-5, AAYAKAR BHAVAN, CHURCH ROAD, PALAKKAD TOWN P.O., PIN - 678 014. 2 COMMISSIONER OF INCOME TAX (APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX, THRISSUR SAKTHAN POST, THRISSUR - 68001. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8475 OF 2020(H) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before 2 nd 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 2 nd 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 orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.8475 OF 2020(H) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR AY 2017-2018 DATED 19/12/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE U/S 156 DATED 19/12/2019 ISSUED BY FIRST RESPONDENT. EXHIBIT P3 TRUE COPY OF APPEAL FOR AY 2017-18 BEFORE 2ND RESPONDENT DATED 07/02/2020. EXHIBIT P4 TRUE COPY OF NOTICE ISSUED BY 1ST RESPONDENT DATED 16/03/2020 FOR 20% OF TAX. Kannambra Co-Operative Service Bank Ltd. v. Income-tax Officer, Ward-5, Palakkad / Commissioner of Income-tax (Appeals), Thrissur