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[2/2] Commissioner of Internal Revenue vs Hantex Trading Co., Inc

[2/2] COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus HANTEX TRADING CO., INC., Respondent.

G.R. No. 136975 | 2005-03-31

Rule 45, Sec. 1 of the Rules of Court, however, distinctly provides that: 

A party may appeal by certiorari from a judgment of the Court of Appeals, by filing with the Supreme Court a petition for certiorari within fifteen (15) days from notice of judgment, or of the denial of his motion for reconsideration filed in due time. (Emphasis supplied) 

The conjunctive "or" clearly indicates that the 15-day reglementary period for the filing of a petition for certiorari under Rule 45 commences either from notice of the questioned judgment or from notice of denial of the appellant's motion for reconsideration. A prior motion for...