https://www.taxtmi.com/caselaws?id=13847 Section 22 of the Gift-tax Act is construed broadly because it confers an appeal on "any person," unlike other provisions in the appellate chapter that are confined to assessees. On that reading, a donee affected by recovery proceedings under section 29 may be treated as a person entitled to challenge the recovery action, especially where no other statutory forum is available to test the exercise of that power. The stated ratio is that an appellate remedy expressed in wide terms should include a non-assessee directly prejudiced by recovery proceedings unless the statute clearly limits the right. en-us Wed, 22 Nov 2000 00:00:00 +0530 Fri, 03 Jul 2009 12:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13847 Section 22 of the Gift-tax Act is construed broadly because it confers an appeal on "any person," unlike other provisions in the appellate chapter that are confined to assessees. On that reading, a donee affected by recovery proceedings under section 29 may be treated as a person entitled to challenge the recovery action, especially where no other statutory forum is available to test the exercise of that power. The stated ratio is that an appellate remedy expressed in wide terms should include a non-assessee directly prejudiced by recovery proceedings unless the statute clearly limits the right. Case-Laws Income Tax Wed, 22 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13847