IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 02ND DAY OF JUNE 2020 / 12TH JYAISHTA, 1942 WP(C).No.10752 OF 2020(T) PETITIONER/S: THALORE SERVICE CO-OPERATIVE BANK LTD 1-269, THALORE, THRISSUR-680306, REPRESENTED BY ITS SECRETARY, T.V.SHAJIKUMAR, AGED 46, VELAYUDHAN BY ADV. SRI.V.M.HARI SANKAR RESPONDENT/S: 1 INCOME TAX OFFICER WARD 2 (5), AAYAKAR BHAVAN, THRISSUR-680001 2 COMMISSIONER OF INCOME TAX(APPEALS), SAKTHAN NAGAR, THRISSUR-680021 OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.10752 OF 2020(T) 2 JUDGMENT Dated this 2nd day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P2 appeal preferred before second respondent/Commissioner of Income Tax (Appeals) against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to second respondent to take decision on Ext.P2 appeal 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 order shall be kept in abeyance. Sd/- AMIT RAWAL sab JUDGE WP(C).No.10752 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2012-13 EXHIBIT P2 COPY OF APPEAL FILED BY PETITIONER BEFORE 2ND RESPONDENT 2012-13 EXHIBIT P3 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 1ST RESPONDENT 2012-13 EXHIBIT P4 COPY OF JUDGMENT IN WP(C)NO.4366/2020 OF THIS HON'BLE COURT EXHIBIT P4(A) COPY OF JUDGMENT IN WP(C) TMP NO.261/2020 OF THIS HON'BLE COURT Thalore Service Co-Operative Bank Ltd. v. Income-tax Officer Ward 2(5), Thrissur / Commissioner of Income-tax (Appeals), Thrissur