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of <h1>Assessee barred from shifting legal grounds in mandamus application seeking clarification on tax matters</h1> The High Court of Rangoon dismissed an application seeking mandamus against the Commissioner of Income Tax to state a case on two points of law. The Court ... - The High Court of Rangoon dismissed an application seeking mandamus against the Commissioner of Income Tax to state a case on two points of law. The Court held that the assessee cannot shift legal grounds without restriction, and therefore the application was dismissed with costs. (Case Citation: 1928 (4) TMI 5 - HIGH COURT OF RANGOON)
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