This case has been cited 1 times or more.
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2007-04-24 |
SANDOVAL-GUTIERREZ, J. |
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| In ABS-CBN Broadcasting Corp. v. Court of Tax Appeals,[11] this Court held that under Section 246 of the 1997 Tax Code, the Commissioner of Internal Revenue is precluded from adopting a position contrary to one previously taken where injustice would result to the taxpayer. Hence, where an assessment for deficiency withholding income taxes was made, three years after a new BIR Circular reversed a previous one upon which the taxpayer had relied upon, such an assessment was prejudicial to the taxpayer. To rule otherwise, opined the Court, would be contrary to the tenets of good faith, equity, and fair play. | |||||