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 ....