1928 (4) TMI 5

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..... a mandamus against the Commissioner of Income Tax requiring him to state a case on two points of law. The points of law are alleged to arise out of an assessment of the firm to income tax, but, whatever merits they may have, it is our opinion that we cannot consider them, for this very simple reason, that when the Commissioner was approached on 13th August 1927, he was asked to state a case based .....

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..... er shall state and refer the case accordingly. 2. It appears to us quite obvious that that what is meant by the language of the section is that the Commission shall be required to state a case upon the points of law, or at any rate, end of the points of law which he was considering. If the assessee were permitted to shift his ground from a legal point of view without any check upon him, it appear .....

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