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.10793 OF 2020 PETITIONER/S: VILVATTOM SERVICE CO-OPERATIVE BANK LTD. NO.337, P. O. KURICHIKKARA, THRISSUR - 680 028, REPRESENTED BY ITS SECRETARY. BY ADVS. SRI.P.C.SASIDHARAN SRI.K.S.ANIL RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, S. T. NAGAR, THRISSUR - 680001. 2 INCOME TAX OFFICER WARD - 2(3), THRISSUR, AAYAKAR BHAVAN, SHAKTHANTHAMPOURAN NAGAR, THRISSUR - 680001. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.10793 OF 2020 2 JUDGMENT Dated this 2nd day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before first 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 first respondent to take decision on Ext.P3 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.10793 OF 2020 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF RELEVANT PAGES OF ASSESSMENT ORDER DATED 27.11.2017. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 27.11.2017. EXHIBIT P3 TRUE COPY OF APPEAL DATED 3.1.2018. EXHIBIT P4 TRUE COPY OF ORDER DATED 10.3.2020. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 13.3.2020. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 1.7.2019 IN W.A.NO.1536 OF 2019. Vilvattom Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer Ward-2(3), Thrissur