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Carmelino F. Pansacola vs. Commissioner of Internal Revenue.

CARMELINO F. PANSACOLA, Petitioner, versus COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 159991 | 2006-11-16

THIRD DIVISION
 
DECISION 
 
QUISUMBING, J.: 
 
For review on certiorari is the Decision[1] dated June 5, 2003 of the Court of Appeals in CA-G.R. S.P. No. 60475. The appellate court denied petitioner's availment of the increased amounts of personal and additional exemptions under Republic Act No. 8424, the National Internal Revenue Code of 1997[2] (NIRC), which took effect on January 1, 1998. Also assailed is the appellate court's Resolution[3] dated September 11, 2003, denying the motion for reconsideration. 
 
The facts are undisputed. 
 
On April 13, 1998, petitioner Carmelino F. Pansacola...