https://www.taxtmi.com/caselaws?id=49570 A final appellate direction requiring the addition of average transport charges to base price under Rule 23 created a clear legal duty on the income-tax officer; refusal to implement that binding Tribunal mandate because the officer misconstrued the source of transport or because the Tribunal erred cannot displace the order. The Judicial Commissioner erred by re examining and negating a final appellate order; mandamus was therefore appropriate to compel compliance with the Tribunal's directions, the dismissal was set aside and costs awarded to the appellant. en-us Fri, 02 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49570 A final appellate direction requiring the addition of average transport charges to base price under Rule 23 created a clear legal duty on the income-tax officer; refusal to implement that binding Tribunal mandate because the officer misconstrued the source of transport or because the Tribunal erred cannot displace the order. The Judicial Commissioner erred by re examining and negating a final appellate order; mandamus was therefore appropriate to compel compliance with the Tribunal's directions, the dismissal was set aside and costs awarded to the appellant. Case-Laws Income Tax Fri, 02 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49570