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.8630 OF 2020(C) PETITIONER/S: PERINGANDOOR SERVICE CO-OPERATIVE BANK LTD. NO. 297 11/102A, ATHANI P.O, ATHANI, THRISSUR 680 581, 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(4), THRISSUR SHAKTHANTHAMPURAN NAGAR, THRISSUR 680 001. 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.8630 OF 2020(C) 2 JUDGMENT Petitioner has approached this Court seeking direction to dispose of Exts.P3 and P8 appeals and Exts.P5 and P10 interim application preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1 and P6. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to first respondent to take decision on Ext.P3 and P8 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 appeals, recovery proceedings pursuant to assessment orders shall be kept in abeyance. Sd/ AMIT RAWAL JUDGE Jm/ WP(C).No.8630 OF 2020(C) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 2/12/2019 EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 2/12/2019 EXHIBIT P3 TRUE COPY OF APPEAL DATED 3/1/2020 EXHIBIT P4 TRUE COPY OF ORDER DATED 18/2/2020 ISSUED BY 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF PETITION 22/2/2020 EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 1`7/12/2019 EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 17/12/2018 EXHIBIT P8 TRUE COPY OF APPEAL DATED 15/1/2020 EXHIBIT P9 TRUE COPY OF ORDER DATED 18/2/2020 ISSUED BY 2ND RESPONDENT EXHIBIT P10 TRUE COPY OF STAY PETITION 22/2/2020 EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN WA NO 1536 OF 2019 Peringandoor Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer, Ward-2(4), Thrissur