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<h1>Gift-tax petition dismissed by High Court due to status discrepancy in assessment. No question of law.</h1> The High Court dismissed the petition under section 26(3) of the Gift-tax Act, 1958, as no referable question of law arose from the Tribunal's order. The ... Question Of Law The High Court dismissed the petition under section 26(3) of the Gift-tax Act, 1958, as no referable question of law arose from the Tribunal's order. The case involved a discrepancy in the status of the assessee declared in the return and the status used by the Gift-tax Officer for assessment. The Tribunal found that the assessment was invalid as the Gift-tax Officer used a status different from that declared in the return.
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