Criminal proceeding cannot be initiated against AO for passing tax refund Order

G. Santhosh Kumar Vs State Of Kerala (Kerala High Court) The Kerala High Court, in major relief to Ex Assistant Tax Commissioner, G.Santosh Kumar ruled that the criminal proceedings can not be initiated against a Public Servant for passing incorrect quasi-judicial order or against the government. The petitioner, G.Santosh Kumar who was the assessing authority was alleged to have deliberately omitted to verify the assessment files, audited statement of accounts, revised returns and other records including bank accounts relating to M/s.Nano Excel Enterprises for the years 2008-09 and 2009-10. He...