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.8512 OF 2020(L) PETITIONER/S: VELLARAKKAD SERVICE CO-OPERATIVE BANK LTD NO 154, P.O.VELLARAKKAD, THRISSUR DIST 680 584, 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-2, GURUVAYUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR-680 101 OTHER PRESENT: SRI JOSE JJOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8512 OF 2020(L) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P8, P13 and P18 appeals and Exts.P5, P10 and P15 and P20 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P6, P11 and P16. 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 and P18, 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.8512 OF 2020(L) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 1.3.2016 ALONG WITH COMPUTATION SHEET EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 1.3.2016 EXHIBIT P3 TRUE COPY OF APPEAL DATED 14.6.2016 EXHIBIT P4 TRUE COPY OF ORDER DATED 19.10.2016 EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 30.11.2016 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 30.11.2017 ALONG WITH COMPUTATION SHEET EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 30.11.2017 EXHIBIT P8 TRUE COPY OF APPEAL DATED 2.1.2018 EXHIBIT P9 TRUE COPY OF ORDER DATED 15.10.2019 EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 16.10.2019 EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 30.11.2017 ALONG WITH COMPUTATION SHEET EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 30.11.2017 EXHIBIT P13 TRUE COPY OF APPEAL DATED 2.1.2018 EXHIBIT P14 TRUE COPY OF ORDER DATED 15.10.2019 EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 16.10.2019 EXHIBIT P16 TRUE COPY OF ASSESSMENT ORDER DATED 22.11.2019 EXHIBIT P17 TRUE COPY OF DEMAND NOTICE DATED 22.11.2019 EXHIBIT P18 TRUE COPY OF APPEAL DATED 26.12.2019 WP(C).No.8512 OF 2020(L) 4 EXHIBIT P19 TRUE COPY OF ORDER DATED 20.1.2020 EXHIBIT P20 TRUE COPY OF STAY PETITION DATED 28.1.2020 EXHIBIT P21 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN WA NO 1536 OF 2019 Vellarakkad Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2, Guruvayoor