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.8614 OF 2020(B) PETITIONER/S: PULLUR SERVICE CO-OPERATIVE BANK NO.F.550 PULLUR, THRISSUR-680683, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX(APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR-680001. 2 INCOME TAX OFFICER, WARD 2(4), THRISSUR, OFFICE OF INCOME TAX OFFICER, SAKTHANTHAMPOURAN NAGAR, THRISSUR-680001. OTHER PRESENT: 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.8614 OF 2020(B) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal and Ext.P5 interim application preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders pertaining to year 2016-17. 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 orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.8614 OF 2020(B) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 12.12.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 12.12.2018. EXHIBIT P3 TRUE COPY OF APPEAL DATED 7.1.2019. EXHIBIT P4 TRUE COPY OF ORDER DATED 15.10.2019. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 21.10.2019. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.1536 OF 2019. Pullur Service Co-Operative Bank v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2(4), Thrissur