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.8577 OF 2020(V) PETITIONER/S: KADAVALLUR SERVICE CO-OPERATIVE BANK LTD. NO. 3821, KADAVALLUR P.O., THRISSUR - 680 543, 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-1 AND TPS, GURUVAYUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR - 680 101. 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.8577 OF 2020(V) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P8, P13, P18, P23, and P28 appeals and Exts.P5, P10, P15, P20, P25 and P30 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders pertaining to years, 2009-10, 2010-11, 2012-13, 2015-16, 2016-17 and 2017- 18 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on appeals, Exts.P3, P8, P13, P18, P23, and P28, 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/ JM/ AMIT RAWAL, JUDGE WP(C).No.8577 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 27/11/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 27/11/2017. EXHIBIT P3 TRUE COPY OF APPEAL DATED 28/12/2017. EXHIBIT P4 TRUE COPY OF ORDER DATED 31/1/2018. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 2/2018. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 27/11/2017. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 27/11/2017. EXHIBIT P8 TRUE COPY OF APPEAL DATED 28/12/2017. EXHIBIT P9 TRUE COPY OF ORDER DATED 31/1/2018. EXHIBIT P10 TRUE COPY OF STAY PETITION. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 19/11/2018. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 19/11/2018. EXHIBIT P13 TRUE COPY OF APPEAL DATED 28/12/2018. EXHIBIT P14 TRUE COPY OF ORDER DATED 2/7/2019. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 15/7/2019. EXHIBIT P16 TRUE COPY OF ASSESSMENT ORDER DATED 21/11/2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P17 TRUE COPY OF DEMAND NOTICE DATED 21/11/2018. EXHIBIT P18 TRUE COPY OF APPEAL DATED 28/12/2018. EXHIBIT P19 TRUE COPY OF ORDER DATED 2/7/2019. WP(C).No.8577 OF 2020(V) 4 EXHIBIT P20 TRUE COPY OF STAY PETITION DATED 15/7/2019. EXHIBIT P21 TRUE COPY OF ASSESSMENT ORDER DATED 26/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P22 TRUE COPY OF DEMAND NOTICE DATED 26/11/2019. EXHIBIT P23 TRUE COPY OF APPEAL DATED 31/12/2019. EXHIBIT P24 TRUE COPY OF ORDER DATED 27/1/2020. EXHIBIT P25 TRUE COPY OF STAY PETITION DATED 10/2/2020. EXHIBIT P26 TRUE COPY OF ASSESSMENT ORDER DATED 29/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P27 TRUE COPY OF DEMAND NOTICE DATED 29/11/2019. EXHIBIT P28 TRUE COPY OF APPEAL DATED 1/1/2020. EXHIBIT P29 TRUE COPY OF ORDER DATED 27/1/2020. EXHIBIT P30 TRUE COPY OF STAT PETITION DATED 10/2/2020. EXHIBIT P31 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536 OF 2019. Kadavallur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-1 And TPS, Guruvayoor