Professional Documents
Culture Documents
APPEALS JURISPRUDENCE
— The Supreme Court is not limited to the assigned errors, but can
consider and correct errors though unassigned and even
reverse the decision on grounds other than those the parties
raised as errors. (People vs. Barte, G.R. No. 179749, Mar. 01,
2017)
— The general rule is that findings of fact of the CTA are not to be
disturbed by this Court unless clearly shown to be
unsupported by substantial evidence; since by the very nature
of its functions, the CTA has developed an expertise to resolve
tax issues, the Court will not set aside lightly the conclusions
reached by them, unless there has been an abuse or
improvident exercise of authority. (Commissioner of Internal
Revenue vs. Philippine Daily Inquirer, Inc., G.R. No. 213943,
Mar. 22, 2017)
— Rule 45 petitions may only raise pure questions of law and that
the factual findings of lower courts are generally binding and
conclusive on the Supreme Court. (Daayata vs. People, G.R.
No. 205745, Mar. 08, 2017)
not this Court’s function to analyze or weigh all over again the
evidence already considered in the proceedings below, the
Court’s jurisdiction being limited to reviewing only errors of law
that may have been committed by the lower court. (Sitel Phils.
Corp. vs. Commissioner of Internal Revenue, G.R. No.
201326, Feb. 08, 2017)
— The conflict between the earlier findings and the recitals to the
certificate of completion both issued by the Housing and Land
Use Regulatory Board (HLURB) necessitates the re-
evaluation of the factual matters; remand of the case to the
HLURB is necessary. (TGN Realty Corp. vs. Villa Teresa
Homeowners Assoc., Inc., G.R. No. 164795, April 19, 2017)
— The Court is not a trier of facts and only questions of law may
be raised in a petition under Rule 45 of the Rules of Court; a
departure from this rule is nevertheless allowed where the
factual findings of the CA are contrary to those of the lower
courts or tribunals. (Brown vs. Marswin Marketing, Inc., G.R.
No. 206891, Mar. 15, 2017)
— The trial court and the CA’s identical findings concerning the
assessment of the value of the properties should be accorded
the greatest respect, and are binding on the Court, absent
proof that they committed error in establishing the facts
and in drawing conclusions therefrom; the Court is not a
trier of facts and the rule that petitions brought under Rule 45
may only raise questions of law equally applies to
expropriation cases. (Rep. of the Phils. vs. Cebuan, G.R. No.
206702, June 07, 2017)
— Before a party may be barred from raising an issue for the first
time on appeal, it is imperative that the issue could have been
raised during the trial; where the sale of the one-half undivided
portion of the subject property took place only two years after
the unlawful detainer case was filed, a party cannot be barred
from raising such issue for the first time on appeal. (Uy
[Cabangbang Store] vs. Estate of Vipa Fernandez, G.R. No.
200612, April 05, 2017)
— For failure to file the requisite petition before the CA, the NLRC
decision had attained finality and had been placed beyond the
appellate court’s power of review. Settled are the rules that a
decision becomes final as against a party who does not appeal
the same and an appellee who has not himself appealed
cannot obtain from the appellate court any affirmative
relief other than those granted in the decision of the court
below. (Javines vs. Xlibris, G.R. No. 214301, June 07, 2017)