IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, 27TH DAY OF JULY 2020/5TH SRAVANA, 1942 W.P(C).No.8828 OF 2020(C) PETITIONER: MADAI CO-OPERATIVE RURAL BANK LTD. PAYANGADI .P.O, KANNUR-670303, REPRESENTED BY ITS SECRETARY P.VIMALA. BY ADVS.SRI.S.ARUN RAJ SMT.C.T.SUJA RESPONDENTS: 1 INCOME TAX OFFICER WARD-1 AND TPS,AAYAKAR BHAVAN, KANNUR-670006. 2 COMMISSIONER OF INCOME TAX(APPEALS), OFFICE OF COMMISSIONER OF INCOME TAX (APPEALS), NORTH BLOCK,MANANCHIRA, KOZHIKODE-673001. BY SRI.CHRISTOPHER ABRAHAM, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.07.2020, COURT ON SAME DAY DELIVERED FOLLOWING: W.P.(C).No.8828/2020 :: 2 :: JUDGMENT Against Exts.P1 and P2 assessment orders under Income Tax Act, petitioner has preferred Exts.P3 and P4 appeals together with Exts.P5 and P6 stay petitions before 2 nd respondent. It would appear that by Ext.P7 order passed by 2nd respondent in stay petition, petitioner was directed to pay 20% of disputed amount as condition for stay of balance amount pending disposal of appeal. 2. learned counsel for petitioner would point out that in similar matter this Court has directed appellate authority to pass final orders in appeal and to refrain from coercive steps for recovery of any amount in pending disposal of appeal by appellate authority. Taking note of said submission and finding that in similar matters this Court has granted interim stay of recovery proceedings, pending disposal of appeal by appellate authority, I quash Ext.P7 order and dispose writ petition by W.P.(C).No.8828/2020 :: 3 :: directing 2nd respondent to consider and pass orders on Exts.P3 and P4 appeals within outer time limit of six months from date of receipt of copy of this judgment, after hearing petitioner. Recovery steps for recovery of amounts confirmed against petitioner by Exts.P1 and P2 assessment orders shall be kept in abeyance till such time as orders are passed by 2 nd respondent as directed above and order communicated to petitioner. petitioner shall produce copy of this judgment together with copy of writ petition before 2 nd respondent for further action. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd W.P.(C).No.8828/2020 :: 4 :: APPENDIX PETITIONER'S EXHIBITS: EXHIBIT 1 TRUE COPY OF ASSESSMENT ORDER DATED 17.12.2016 PASSED BY 1ST RESPONDENT AND DEMAND NOTICE FOR AY-2014-15 EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 21.12.2018 PASSED BY 1ST RESPONDENT AND DEMAND NOTICE FOR AY 2016-17 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 21.12.2018 PASSED BY 1ST RESPONDENT AND DEMAND NOTICE FOR 2016-17 EXHIBIT P3 TRUE COPY OF STATUT0RY FIRST APPEAL FILED BY PETITIONER SOCIETY BEFORE SECOND RESPONDENT FOR AY 2014-15 EXHIBIT P4 TRUE COPY OF STATUTORY FIRST APPEAL FILED BY PETITIONER SOCIETY BEFORE SECOND RESPONDENT FOR AY 2016-17 EXHIBIT P5 TRUE COPY OF STAY PETITION FILED BY PETITIONER SOCIETY BEFORE SECOND RESPONDENT FOR AY 2014-15 EXHIBIT P6 TRUE COPY OF STAY PETITION FILED BY PETITIONER SOCIETY BEFORE SECOND RESPONDENT FOR AY 2016-17 EXHIBIT P7 TRUE COPY OF ORDER DATED 13-3-2020 PASSED BY 2ND RESPONDENT DISPOSING STAY PETITIONS. RESPONDENTS EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE Madai Co-Operative Rural Bank Ltd. v. Income -tax Officer Ward-1 and TPS, Kannur / Commissioner of Income-tax(Appeals), Kozhikode