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CIR vs. Villanueva, Jr.

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. ARTURO E. VILLANUEVA, JR., RESPONDENT.

G.R. No. 249540 | 2024-02-28

D E C I S I O N
 
CAGUIOA, J.:
 
Before the Court is the Petition for Review on Certiorari[1] (Petition) under Rule 45 of the Rules of Court filed by the Commissioner of Internal Revenue (CIR), assailing the Decision[2] dated March 13, 2019 and Resolution[3] dated September 16, 2019 of the Court of Tax Appeals En Banc (CTA EB) in CTA EB No. 1771, which affirmed the Decision[4] dated August 18, 2017 and Resolution[5] dated January 10, 2018 of the Court of Tax Appeals First Division (CTA Division) in CTA Case No. 8935. The CTA Division cancelled the assessments for deficiency income tax and...