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BPI Data Systems Corp. vs CA, et al.

BPI DATA SYSTEMS CORPORATION, petitioner, vs. HON. COURT OF APPEALS, COURT OF TAX APPEALS, and COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. 119454 | 1996-02-22

R E S O L U T I O N


VITUG, J.:

On 16 April 1990, petitioner filed with the Court of Tax Appeals ("Tax Court") a petition for review, docketed C.T.A. Case No. 4440, seeking the refund of P362,617.00 in allegedly overpaid creditable taxes withheld in 1987.

The Tax Court denied the claim in its decision of 03 March 1994, a copy of which was served on petitioner on 18 March 1994.

On 02 April 1994, the fifteenth day after the receipt of the decision by petitioner, the latter filed on that last day of the reglementary period a motion for reconsideration.

On 04 July 1994, the Tax Court denied the motion for reconsideration; petitioner was...