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Antonio G. Ambrosio vs. Intermediate Appellate Court, et al.

ANTONIO G. AMBROSIO, petitioner, vs. INTERMEDIATE APPELLATE COURT and COMMISSIONER OF INTERNAL REVENUE, respondents. Antonio G. Ambrosio for and in his own behalf.

G.R. No. 75663 | 1990-01-17

D E C I S I O N

NARVASA, J:

The chief issue with which the certiorari action at bar is concerned is the correctness of the act of the Court of Appeals in treating the petition for review filed with it by the Commissioner of Internal Revenue as a record on appeal, constituting sufficient compliance with the requirement of Sections 19 (b) and 20 of the Interim Rules implementing B.P. Blg. 129 in relation to Section 1 (c), Rule 109 of the Rules of Court, to the effect, briefly, that to take an appeal in a special proceeding from the Regional Trial Court to the Court of Appeals, the appellant is required to file with the former court (1) a...