Back

Pilipinas Shell vs. Commissioner of Internal Revenue [DECISION]

PILIPINAS SHELL PETROLEUM CORPORATION, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 172598 | 2007-12-21

D E C I S I O N
 
VELASCO JR., J.:
 
The Case

Before us is a Petition for Review on Certiorari under Rule 45 assailing the April 28, 2006 Decision[1] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 64, which upheld respondent's assessment against petitioner for deficiency excise taxes for the taxable years 1992 and 1994 to 1997.  Said En Banc decision reversed and set aside the August 2, 2004 Decision[2] and January 20, 2005 Resolution[3] of the CTA Division in CTA Case No. 6003 entitledPilipinas Shell Petroleum Corporation v. Commissioner of Internal Revenue, which ordered the...