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Wonder Mechanical Engineering Corporation vs. Court of Tax Appeals, et al

WONDER MECHANICAL ENGINEERING CORPORATION represented by Mr. LUCIO QUIJANO, President & General Manager, petitioner, vs. THE HON. COURT OF TAX APPEALS and THE BUREAU OF INTERNAL REVENUE BEING REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, respondent

G.R. Nos. L-22805 & L-27858 | 1975-06-30

D E C I S I O N

ESGUERRA, J:

Two petitions for review of the decisions of the respondent Court of Tax Appeals in G.R. Nos. L-22805 and L-27858. The first decision (L-22805) dismissed the appeal of petitioner Wonder Mechanical Engineering Corporation in C.T.A. Case No. 1036, "for lack of jurisdiction, the same having been filed beyond the 30 day period prescribed in Section 11 of Republic Act No. 1125", and confirmed the decision of respondent Commissioner of Internal Revenue which "assessed against petitioner the total amount of P69,699.56 as fixed taxes and sales and percentage taxes, inclusive of the 25% surcharge for the years...