IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, 10TH DAY OF JUNE 2020 / 20TH JYAISHTA, 1942 WP(C).No.8644 OF 2020(E) PETITIONER: VELUR SERVICE CO-OPERATIVE BANK LTD NO. 465, VELUR P.O. THRISSUR DISTRICT 680601, REPRESENTED BY ITS SECRETARY. BY ADV. SRI.P.C.SASIDHARAN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS) (APPEALS), AAYAKAR BHAVAN, S.T. NAGAR, THRISSUR 680001. 2 INCOME TAX OFFICER, WARD-2, GURUVAYUR, OFFICE OF INCOME TAX OFFICER, WEST NADA, GURUVAYOOR 680101. SRI JOSE JOSEPH SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.8644 OF 2020(E) 2 JUDGMENT 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,JUDGE dlk/10.06.2020 WP(C).No.8644 OF 2020(E) 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P2 TRUE COPY OF DEMAND NOTICE DATED 13/12/2017. EXHIBIT P3 TRUE COPY OF APPEAL DATED 16/1/2018. EXHIBIT P4 TRUE COPY OF ORDER DATED 23/8/2019. EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 30/8/2019. EXHIBIT P6 TRUE COPY OF ASSESSMENT ORDER DATED 13/12/2017 ALONG WITH COMPUTATION SHEET. EXHIBIT P7 TRUE COPY OF DEMAND NOTICE DATED 13/12/2017. EXHIBIT P8 TRUE COPY OF APPEAL DATED 10/01/2018. EXHIBIT P9 TRUE COPY OF ORDER DATED 23/8/2019. EXHIBIT P10 TRUE COPY OF STAY PETITION DATED 30/8/2019. EXHIBIT P11 TRUE COPY OF ASSESSMENT ORDER DATED 8/11/2019 ALONG WITH COMPUTATION SHEET. EXHIBIT P12 TRUE COPY OF DEMAND NOTICE DATED 8/11/2019. EXHIBIT P13 TRUE COPY OF APPEAL DATED 30/11/2019. EXHIBIT P14 TRUE COPY OF ORDER DATED 17/1/2020. EXHIBIT P15 TRUE COPY OF STAY PETITION DATED 24/1/2020. WP(C).No.8644 OF 2020(E) 4 EXHIBIT P16 TRUE COPY OF ASSESSMENT ORDER DATED 25/11/2019. EXHIBIT P17 TRUE COPY OF DEMAND NOTICE DATED 25/11/2019. EXHIBIT P18 TRUE COPY OF APPEAL DATED 4/12/2019. EXHIBIT P19 TRUE COPY OF ORDER DATED 17/1/2020. EXHIBIT P20 TRUE COPY OF STAY PETITION DATED 24/1/2020. EXHIBIT P21 TRUE COPY OF JUDGMENT DATED 1/7/2019 IN W.A. NO. 1536 OF 2019. Velur Service Co-Operative Bank Ltd. v. Commissioner of Income-tax (Appeals) (Appeals), Thrissur / Income-tax Officer, Ward-2, Guruvayoor