August 2011 - Philippine Supreme Court Resolutions
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[G.R. No. 196934 : August 22, 2011] KEPCO ILIJAN CORPORATION V. COMMISSIONER OF INTERNAL REVENUE :
[G.R. No. 196934 : August 22, 2011]
KEPCO ILIJAN CORPORATION V. COMMISSIONER OF INTERNAL REVENUE
Sirs/Mesdames:
Please take notice that the Court, Third Division, issued a Resolution dated 22 August 2011, which reads as follows:
G.R. No. 196934 (Kepco Ilijan Corporation v. Commissioner of Internal Revenue).
RESOLUTION
The Court resolves, after review of the records, to DENY the petition for failure to show any reversible error committed by the Court of Tax Appeals En Banc when it totally denied Kepco's claim for refund or issuance of tax credit certificate for lack of jurisdiction as Kepco filed its petition before the CTA after the lapse of the 30-day period to appeal under Section 112(C) of the Tax Code.
SO ORDERED.
Very truly yours,
(Sgd.) LUCITA ABJELINA-SORIANO
Division Clerk of Court