HC imposes cost on AO for passing whimsical order suffering from malice-in-facts & law

M/s. Kalyani Motors Pvt Ltd Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court) After hearing the learned counsels, this Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement for the period 04.0211 to March 2012 just ignoring the applicable Notification and throwing it to winds. The said order is therefore nothing less than suffering from malice-in-facts as well as malice-in-law. Therefore, the said responsible officer deserves to pay the exemplary costs for passing such whimsical order ...