IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL TUESDAY, 23RD DAY OF JUNE 2020 / 2ND ASHADHA, 1942 WP(C).No.12359 OF 2020(T) PETITIONER/S: OYUR RESIDENCE WELFARE CO-OPERATIVE SOCIETY LTD. NO. Q. 1504 REPRESENTED BY ITS SECRETARY, OYUR P. O., KOLLAM DISTRICT, PIN - 691 610. BY ADV. SRI.T.R.HARIKUMAR RESPONDENT/S: 1 INCOME TAX OFFICER OFFICE OF INCOME TAX OFFICER, KOLLAM RANGE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM, PIN - 691 001. 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 3 KERALA STATE CO-OPERATIVE BANK (FORMERLY KNOWN AS KOLLAM DISTRICT CO-OPERATIVE BANK), OYUR BRANCH, KOLLAM DISTRICT, PIN - 691 610, REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: SRI CHRISTOPHER ABRAHAM SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.06.2020, COURT ON SAME DAY DELIVERED FOLLOWING: WP(C).No.12359 OF 2020(T) 2 JUDGMENT Dated this 23rd day of June 2020 Petitioner has approached this Court seeking direction to dispose of Ext.P3 appeal preferred before 2nd 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 2nd 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 nak WP(C).No.12359 OF 2020(T) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER FOR YEAR 2017-2018 DATED 18.12.2019. EXHIBIT P2 TRUE COPY OF NOTICE ISSUED UNDER SECTION 156 OF INCOME TAX ACT DATED 18.12.2019. EXHIBIT P3 TRUE COPY OF ONLINE APPEAL DATED 11.01.2020, FILED AGAINST EXT.P1 ASSESSMENT ORDER, BEFORE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF STAY PETITION FILED BY PETITIONER IN EXT-P3 APPEAL DATED 18.03.2020. EXHIBIT P5 TRUE COPY OF NOTICE DATED 11.03.2020 ISSUED BY 1ST RESPONDENT UNDER SECTION 226(3) OF INCOME TAX ACT. EXHIBIT P6 TRUE COPY OF JUDGMENT DATED 19.07.2019 IN W.A.NO.1639 OF 2019. EXHIBIT P7 TRUE COPY OF JUDGMENT DATED 17.02.2020 IN WP(C) NO.4433 OF 2020. Oyur Residence Welfare Co-operative Society Ltd. No. Q. 1504 v. Income-tax Officer, Kollam / Commissioner of Income-tax (Appeals), Thiruvananthapuram / Kerala State Co-operative Bank (Formerly Known as Kollam District Co-operative Bank)