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CIR vs. CTA Second Division and QL Development, Inc.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS SECOND DIVISION AND QL DEVELOPMENT, INC., RESPONDENTS.

G.R. No. 258947 | 2022-03-29

 
FIRST DIVISION
 
D E C I S I O N
 
CAGUIOA, J:
 
This is a Petition for Certiorari and Prohibition under Rule 65 (with Urgent Prayer for Issuance of Temporary Restraining Order and/or Writ of Preliminary Injunction)[1] (Petition) filed by petitioner Commissioner of Internal Revenue (CIR) directly with the Court against respondents Court of Tax Appeals (CTA) Second Division (CTA Division) and QL Development, Inc. (QLDI), praying for the following reliefs:
 
WHEREFORE, premises considered, it is most respectfully prayed of this Honorable Court that the instant petition be given DUE COURSE and after...