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.8571 OF 2020(V) PETITIONER/S: ORUMANAYUR SERVICE CO-OPERATIVE BANK LTD. NO. R. 209 ORUMANAYUR P.O.CHAVAKKAD, THRISSUR-679 512, 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. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8571 OF 2020(V) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3, P8 and P13 appeals and Ext.P5, P10 and P15 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Ext.P1, P6 and Ext.P11. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Exts.P3, P8 and P13 appeals 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.8571 OF 2020(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT DATED 11.11.2019 ALONG WITH COMPUTATION SHEET EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 11.11.2019 EXHIBIT P3 TRUE COPY OF APPEAL DATED 18.12.2019 EXHIBIT P4 TRUE COPY OF ORDER DATED 31.1.2020 EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 10.2.2020 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 13.11.2019 ALONG WITH COMPUTATION SHEET EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 13.11.2019 EXHIBIT P8 TRUE COPY OF APPEAL DATED 5.12.2019 EXHIBIT P9 TRUE COPY OF ORDER DATED 17.1.2020 EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 24.1.2019 EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 18.11.2019 ALONG WITH COMPUTATION SHEET EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 18.11.2019 EXHIBIT P13 TRUE COPY OF APPEAL DATED 13.12.2019 EXHIBIT P14 TRUE COPY OF ORDER DATED 17.1.2020 EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 24.1.2020 EXHIBIT P16 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN WA NO 1536 OF 2019 Orumanayur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2, Guruvayoor