Appeal rights for taxable gifts: appeals against specified orders go to the Commissioner of Gift tax (Appeals). The Central Board of Direct Taxes directs that any assessee aggrieved by an order specified in clauses (d) to (h) of sub section (1) of section 22, in respect of assessment of a taxable gift under the assessment provision, shall appeal to the Commissioner of Gift tax (Appeals). The direction is issued under clause (e) of sub section (1A) of section 22 of the Gift tax Act, 1958 and takes effect on 10th July, 1978.