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Bureau of Internal Revenue etc. vs. Manila Home Textile Inc.

BUREAU OF INTERNAL REVENUE AS REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MANILA HOME TEXTILE, INC,*** THELMA LEE AND SAMUEL LE,E, RESPONDENTS.

G.R. No. 203057 | 2016-06-06

D E C I S I O N
 
DEL CASTILLO, J.:
 
There is grave abuse of discretion when the determination of probable cause is exercised in an arbitrary or despotic manner due to passion or personal hostility, so patent and so gross as to amount to an evasion of a positive duty or a virtual refusal to perform a duty enjoined by law.[1]

This Petition for Review on Certiorari under Rule 45 of the Rules of Court impugns the May 7, 2012 Decision[2] and the July 25, 2012 Resolution[3] of the Court of Appeals (CA) in CA-G.R. SP No. 112159.

This case started out as a criminal complaint for tax evasion and perjury against respondents herein. Docketed as...