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<h1>High Court declines to answer Tribunal's query on assessment validity under Gift-tax Act for 1975-76</h1> The High Court of Delhi declined to answer a question referred by the Tribunal regarding the validity of an assessment made under the Gift-tax Act for the ... - The High Court of Delhi declined to answer a question referred by the Tribunal regarding the validity of an assessment made under the Gift-tax Act for the assessment year 1975-76. The Tribunal found that notice had been properly served, and the High Court considered this finding as a question of fact, returning the reference unanswered.