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CIR vs CA, Smith Kline & French Overseas Co., et al

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS, SMITH KLINE & FRENCH OVERSEAS CO., AND SMITH KLINE & FRENCH INTERNATIONAL CO., respondents.

G.R. No. 110003 | 2001-02-09

R E S O L U T I O N

QUISUMBING, J.:

For review is the resolution[1] promulgated on April 15, 1993 by the Court of Appeals in CA-G.R. SP No. 30148, denying petitioner's motion to reconsider that court's earlier resolution[2] dated March 8, 1993. Said earlier resolution had turned down petitioner's appeal from the decision[3] dated February 14, 1992 of the Court of Tax Appeals in C.T.A. Case No. 3779, for being filed beyond the extended period the CA had granted.

This case started at the Court of Tax Appeals. It involved a claim for refund of overpaid withholding taxes filed by herein respondent Smith-Kline and French Overseas Co. (SK &...