FIRST DIVISION
[ G.R. No. 117982, February 06, 1997 ]
COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF APPEALS, COURT OF APPEALS AND ALHAMBRA INDUSTRIES, INC., RESPONDENTS.
CONCURRING OPINION
VITUG, J.:
I concur in the ponencia written by my esteemed colleague, Mr.ℒαwρhi৷ Justice Josue N. Bellosillo. I only would like to stress that the 1988 opinion of the Commissioner of Internal Revenue cannot be considered void, considering that it evinces what the former commissioner must have felt to be a real inconsistency between Section 127 and Section 142 of the Tax Code. The non-retroactivity proscription under Section 246 of the Tax Code can thus aptly apply. I reserve my vote, however, in a situation where, as the Solicitor General so points out, the revoked ruling is patently null and void in which case it could possibly be disregarded as being inexistent from the very beginning.
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