COMMISSIONER OF INTERNAL REVENUE, vs. . NORKIS TRADING COMPANY, INC..
- G.R. Number: G.R. No. 223785
- Promulgated: 2021-06-16
Keywords
Sections 248 and 249 National Internal Revenue Code of 1997, A.M. No. 05-11-07-CTA Revised Rules of the Court of Tax Appeals, Section 1(e) Rule 16 Rules of Court, Litis Pendentia, Forum Shopping, Res Judicata, Tax Assessment, Deficiency Income Taxes, Court of Tax Appeals Jurisdiction, Petition for Certiorari, Judicial Protest, Prescriptive Period, Motion for Reconsideration, Exclusive Appellate Jurisdiction, Cause of Action, Multiplicity of Suits, Petition granted, Resolutions set aside, Case reinstated, Dismissal affirmed