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JurisprudenceG.R. No. 239464 -

G.R. No. 239464 - COMMISSIONER OF INTERNAL REVENUE, VS. COURT OF TAX APPEALS­ THIRD DIVISION AND CITYSUPER, INCORPORATED.DECISION - Supreme Court E-Library

Cited Laws

RA 9282RA 11
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TL;DR — Ruling

WHEREFORE , in view of all the foregoing, the present Petition for Review is PARTIALLY GRANTED . Accordingly, respondent's Formal Letter of Demand dated April 24, 2015 is PARTIALLY SET ASIDE and the corresponding Assessment Notices for deficiency income tax, VAT, WTC, and EWT issued against petitioner are hereby CANCELLED and WITHDRAWN . Let the hearing on the merits on the DST assessment, as found in the Formal Letter of Demand dated April 24, 2015, be set on April 16, 2018 at 1:30 p.m.

Decision

Ruling

WHEREFORE , in view of all the foregoing, the present Petition for Review is PARTIALLY GRANTED . Accordingly, respondent's Formal Letter of Demand dated April 24, 2015 is PARTIALLY SET ASIDE and the corresponding Assessment Notices for deficiency income tax, VAT, WTC, and EWT issued against petitioner are hereby CANCELLED and WITHDRAWN . Let the hearing on the merits on the DST assessment, as found in the Formal Letter of Demand dated April 24, 2015, be set on April 16, 2018 at 1:30 p.m. SO ORDERED.