OPULENT LANDOWNERS, INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION OPULENT LANDOWNERS, INC., CTA CASE NO. 8956 Pet it ioner, Members: -versus- CASTANEDA, JR., Chairperson/ CASANOVA, and MANAHAN, JJ. COMMISSIONER OF INTERNAL Promulgated : REVENUE, NOV 1 7 2017 Res pond ent. x- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -x RESOLUTION Considering the following pleadings submitted by the parties before the Court: 1. Petitioner's Motion for Partial Reconsideration (of the Decision Promulgated on September 19, 2017), filed on October 5, 2017, with respondent's Opposition (re: Petitioner's Motion for Partial Reconsideration), filed on November 3, 2017; and 2. Respondent's Motion for Partial Reconsideration ( Re: Decision promulgated on 19 September 2017), filed on October 5, 2017, with petitioner's Comment {To the Respondent's Motion for Partial Reconsideration), filed on October 27, 2017, The subject motions are now deemed submitted for resolution.

RESOLUTION CTA CASE No. 8956 SO ORDERED. c Q. 'c..cr~~9- lUANITO C. CASTANEf>A, JR. Associate Justice CAESA~NOVA ~'-r~~---- Associate Justice cATHERINET.MANAHAN Associate Justice