IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 09TH DAY OF JUNE 2020 / 19TH JYAISHTA, 1942 WP(C).No.11270 OF 2020(G) PETITIONER/S: KECHERY SERVICE CO-OPERATIVE BANK LTD R-286, KECHERY P.O. THRISSUR 680 501, REPRESENTED BY ITS SECRETARY, P.A. DAVIS, AGED 44, S/O. P.D. ANTHONY. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/S: 1 INCOME TAX OFFICER WARD 1 AND TPS, GURUVAYUR, THRISSUR 680101. 2 COMMISSIONER OF INCOME TAX (APPEALS), AYAKAR BHAVAN, THRISSUR 680 001. 3 INCOME TAX APPELLATE TRIBUNAL, AYAKAR BHAVAN, KAKKANADU, KOCHI 682 030, REPRESENTED BY ITS REGISTRAR. OTHER PRESENT: SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.11270 OF 2020(G) 2 JUDGMENT Dated this 9th day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before third respondent against assessment order Ext.P1. 2. Having heard learned counsel on both sides, writ petition is disposed of with direction to third 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.11270 OF 2020(G) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY 1ST RESPONDENT FOR YEAR 2017-18 DATED 29.11.2019. EXHIBIT P2 COPY OF APPELLATE ORDER ISSUED BY 2ND RESPONDENT FOR EYAR 2017-18 DATED 12.03.2020. EXHIBIT P3 COPY OF APPEAL FIELD BY PETITIONER BEFORE 3RD RESPONDENT 2017-18 DATED 01.05.2020. EXHIBIT P4 COPY OF STAY PETITION FILED BY PETITIONER BEFORE 3RD RESPONDENT DATED 01.05.2020. Kechery Service Co-Operative Bank Ltd. v. Income-tax Officer Ward 1 and TPS, Thrissur / Commissioner of Income-tax (Appeals), Thrissur / Income-tax Appellate Tribunal, Kochi