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RAUL H. SESBREÑO v. CENTRAL BOARD OF ASSESSMENT APPEALS

This case has been cited 2 times or more.

	GR NO. 152164 2007-11-23	ADELFA DEMAFELIS v. CA QUISUMBING, J.
SEC. 8. Questions that may be decided. No error which does not affect the jurisdiction over the subject matter or the validity of the judgment appealed from or the proceedings therein will be considered unless stated in the assignment of errors, or closely related to or dependent on an assigned error and properly argued in the brief, save as the court may pass upon plain errors and clerical errors. In several cases we have also explained that the Court of Appeals is imbued with sufficient authority and discretion to review matters, not otherwise assigned as errors on appeal, if it finds that their consideration is necessary in arriving at a complete and just resolution of the case or to serve the interests of justice or to avoid dispensing piecemeal justice.[13] In Sesbreño v. Central Board of Assessment Appeals[14] we held that an appellate court has an inherent authority to review unassigned errors, e.g. (1) which are closely related to an error properly raised; (2) upon which the determination of the error properly assigned is dependent; or (3) where the Court finds that consideration of them is necessary in arriving at a just decision of the case.[15]
	GR No. 160554 2007-08-24	FLORANTE VIDAD v. ELPIDIO TAYAMEN QUISUMBING, J.
This, notwithstanding, in several cases we have also explained that the Court of Appeals is imbued with sufficient authority and discretion to review matters, not otherwise assigned as errors on appeal, if it finds that their consideration is necessary in arriving at a complete and just resolution of the case or to serve the interests of justice or to avoid dispensing piecemeal justice.[18] In Sesbreño v. Central Board of Assessment Appeals,[19] we held that an appellate court has an inherent authority to review unassigned errors (1) which are closely related to an error properly raised; (2) upon which the determination of the error properly assigned is dependent; or (3) where the Court finds that consideration of them is necessary in arriving at a just decision of the case.[20]