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.8585 OF 2020(W) PETITIONER/S: KOTTAPPADY SERVICE CO-OPERATIVE BANK LTD NO.210, THAMBURANPADY, KOTTAPADY, THRISSUR DIST - 680 505, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680 001. 2 INCOME TAX OFFICER WARD -1 AND TPS, GURUVAYUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR - 680 101. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8585 OF 2020(W) 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 and P5(a) interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders pertaining to years, 2010-11, 2012-13, 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/ AMIT RAWAL JUDGE JM/ WP(C).No.8585 OF 2020(W) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 19.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 20.11.2018. EXHIBIT P3 TRUE COPY OF APPEAL DATED 22.12.2018. EXHIBIT P4 TRUE COPY OF ORDER DATED 2.7.2019. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 16.7.2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 21.11.2018 ALONG WITH COMPUTATION SHEET. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 21.11.2018. EXHIBIT P8 TRUE COPY OF APPEAL DATED 19.12.2018. EXHIBIT P9 TRUE COPY OF ORDER DATED 2.7.2019. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 16.7.2018. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 20.11.2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 20.11.2019. EXHIBIT P13 TRUE COPY OF APPEAL DATED 16.12.2019. EXHIBIT P14 TRUE COPY OF ORDER DATED 17.1.2020. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 28.1.2019. EXHIBIT P16 TRUE COPY OF ASSESSMENT ORDER DATED 21.11.2019. EXHIBIT P17 TRUE COPY OF DEMAND NOTICE DATED 21.11.2019. EXHIBIT P18 TRUE COPY OF APPEAL DATED 21.12.2019. WP(C).No.8585 OF 2020(W) 4 EXHIBIT P19 TRUE COPY OF ORDER DATED 17.1.2020. EXHIBIT P20 TRUE COPY OF STAY PETITION DATED 28.1.2020. EXHIBIT P21 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019. Kottappady Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward -1 And TPS, Guruvayoor