Modification of Gift-tax Act wording replaces 'assessment' with 'order', shifting focus from assessments to formal orders. Amendment to the Gift-tax Act substitutes the phrase 'any assessment made' with 'any order made' in section 42, treating that substitution as effective from the first day of March, 1987 and thereby shifting the section's operative reference from assessments to orders.
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Provisions expressly mentioned in the judgment/order text.
Modification of Gift-tax Act wording replaces 'assessment' with 'order', shifting focus from assessments to formal orders.
Amendment to the Gift-tax Act substitutes the phrase "any assessment made" with "any order made" in section 42, treating that substitution as effective from the first day of March, 1987 and thereby shifting the section's operative reference from assessments to orders.
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