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CIR vs La Suerte Cigar And Cigarette Factory

COMMISSIONER OF INTERNAL REVENUE, petitioner vs. LA SUERTE CIGAR AND CIGARETTE FACTORY, respondent.

G.R. No. 144942 | 2002-07-04

R E S O L U T I O N

VITUG, J.:

In its resolution, dated 15 November 2000, this Court denied the Petition for Review on Certiorari submitted by the Commissioner of Internal Revenue for non-compliance with the procedural requirement of verification explicit in Section 4, Rule 7, of the 1997 Rules of Civil Procedure and, furthermore, because the appeal was not pursued by the Solicitor General. When the motion for reconsideration filed by petitioner was likewise denied, petitioner filed the instant motion seeking an elucidation on the supposed discrepancy between the pronouncement of this Court, on the one hand, that would require the...