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    <description>A subordinate income-tax authority must comply with a final and binding appellate tribunal order; it cannot refuse implementation on the ground that the order is wrong or unclear. Where the Tribunal&#039;s direction is clear, the officer must give effect to it as issued, and a writ of mandamus is maintainable ex debito justitiae to enforce obedience. The refusal to implement the appellate order was treated as unlawful because it disregarded judicial hierarchy and amounted to denial of justice.</description>
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