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CIR vs. Lancaster Philippines Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. LANCASTER PHILIPPINES, INC., RESPONDENT.

G.R. No. 183408 | 2017-07-12

D E C I S I O N
 
MARTIRES, J.:
 
This is a Petition for Review on Certiorari[1] under Rule 45 of the Rules of Court seeking to reverse and set aside the 30 April 2008 Decision[2] and 24 June 2008 Resolution[3] of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 352.
 
The assailed decision and resolution affirmed the 12 September 2007 Decision[4] and 12 December 2007 Resolution[5] of the CTA First Division (CTA Division) in CTA Case No. 6753.
 
THE FACTS
 
The facts[6] are undisputed.
 
Petitioner Commissioner of Internal Revenue (CIR) is authorized by law, among others, to investigate or examine and, if necessary,...