Cited Laws
TL;DR — Ruling
WHEREFORE , premises considered, the Court resolves to GRANT the petition. The Decision of the Court of Tax Appeals En Banc dated May 28, 2014 in CTA EB Case No. 1001 is hereby REVERSED and SET ASIDE . Accordingly, let this case be remanded to the Court of Tax Appeals for further proceedings in order to determine and rule on the merits of respondent's petition seeking the nullification of the BIR Formal Letter of Demand and Assessment Notices/Demand No.
WHEREFORE , premises considered, the Court resolves to GRANT the petition. The Decision of the Court of Tax Appeals En Banc dated May 28, 2014 in CTA EB Case No. 1001 is hereby REVERSED and SET ASIDE . Accordingly, let this case be remanded to the Court of Tax Appeals for further proceedings in order to determine and rule on the merits of respondent's petition seeking the nullification of the BIR Formal Letter of Demand and Assessment Notices/Demand No. 43-734, both dated October 17, 2005. SO ORDERED.
G.R. No. 213943 - COMMISSIONER OF INTERNAL REVENUE, VS. PHILIPPINE DAILY INQUIRER, INC..
G.R. No. 213943 -
CaseG.R. No. 221780 - COMMISSIONER OF INTERNAL REVENUE, VS. V.Y. DOMINGO JEWELLERS, INC..DECISION - Supreme Court E-Library
G.R. No. 221780 -
CaseG.R. No. 252944 - COMMISSIONER OF INTERNAL REVENUE, VS. PACIFIC HUB CORPORATION,*.DECISION - Supreme Court E-Library
G.R. No. 252944 -