Filinvest Development Corp. v. Commissioner of Internal Revenue

FORMER SEVENTH DIVISION [CA-G.R. SP No. 56800. January 25, 2001.] FILINVEST DEVELOPMENT CORPORATION , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX APPEALS , respondents . R E S O L U T I O N GOZO-DADOLE , J p : There being no new matter or argument advanced in the petitioner's motion for reconsideration dated September 8, 2000 which may compel this Court to reverse, modify or depart from the assailed decision dated August 18, 2000, considering that petitioner's arguments were already passed upon and taken into consideration by this Court in the preparation of the decision dated August 18, 2000, the same is hereby DENIED for lack of merit. SO ORDERED. caIDSH Guerrero and Aquino, JJ . , concur.