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of <h1>Gift-tax Act Amendment: Section 22 Revises Appeal Procedures for Penalty Objections and Clarifies Jurisdictional Authority</h1> The amendment to section 22 of the Gift-tax Act modifies appeal procedures by substituting clause (d) in subsection (1) regarding objections to penalties imposed by Assessing Officers, and omitting clause (h). Subsection (1A) is revised to clarify appeal jurisdiction for assessments made by Deputy Commissioners and penalties imposed with their approval. The amendment replaces subsections (1B) and (1C) with provisions allowing the Board, Director General, Chief Commissioner, or Commissioner to transfer pending appeals from Deputy Commissioner (Appeals) to Commissioner (Appeals) when necessary based on case complexity, with appellants retaining the right to request reopening of previous proceedings.
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