IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL THURSDAY, 04TH DAY OF JUNE 2020 / 14TH JYAISHTA, 1942 WP(C).No.10944 OF 2020(P) PETITIONER/S: KOONAMMOOCHI PEOPLES SERVICE CO-OPERATIVE BANK LTD. NO. 603 KOONAMMOOCHI P.O., THRISSUR - 680 504, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENT/S: 1 COMMISSIONER OF INCOME TAX( APPEALS) AAYAKAR BHAVAN, S.T.NAGAR, THRISSUR 680001. 2 INCOME TAX OFFICER WARD 1 AND TPS, GURUVAYOOR,OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR, THRISSUR - 680101. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WPC.10944/20 2 JUDGMENT Dated this 4th day of June 2020 Petitioner has approached this Court seeking direction to dispose of Exts.P3, P8 and P13 appeals and Exts.P5, P10 and P15 interim applications preferred before first respondent/Commissioner of Income Tax (Appeals) against assessment orders Exts.P1, P6 and 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 Sab WPC.10944/20 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 1/12/2017. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 01/12/2017. EXHIBIT P3 TRUE COPY OF APPEAL DATED 2/1/2018. EXHIBIT P4 TRUE COPY OF ORDER DATED 2/7/2019. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 12/7/2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 19/11/2018. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 20/11/2018. EXHIBIT P8 TRUE COPY OF APPEAL DATED 15/12/2018. EXHIBIT P9 TRUE COPY OF ORDER DATED 2/7/2019. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 12/7/2019. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 21/11/2018. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 21/11/2018. EXHIBIT P13 TRUE COPY OF APPEAL DATED 8/12/2018. EXHIBIT P14 TRUE COPY OF ORDER DATED 2/7/2019. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 12/7/2019. EXHIBIT P16 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN W.A.NO.1536 OF 2019. Koonammoochi Peoples Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals), Thrissur / Income-tax Officer Ward 1 and TPS, Thrissur