https://www.taxtmi.com/caselaws?id=17711 Where a gift deed is silent on any liability or charge, later letters and a joint affirmation cannot be used to vary its contents for gift-tax purposes, and the claimed liability was rightly disallowed because the instrument itself is the primary source of the gift. The revisional order was also not barred by merger, as revisional jurisdiction under section 24(2) is distinct from appellate proceedings and the doctrine of merger does not ordinarily apply. Both issues were decided for the Revenue and against the assessee, sustaining the revisional action and the disallowance. en-us Tue, 24 Sep 1996 00:00:00 +0530 Thu, 24 Sep 2009 12:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17711 Where a gift deed is silent on any liability or charge, later letters and a joint affirmation cannot be used to vary its contents for gift-tax purposes, and the claimed liability was rightly disallowed because the instrument itself is the primary source of the gift. The revisional order was also not barred by merger, as revisional jurisdiction under section 24(2) is distinct from appellate proceedings and the doctrine of merger does not ordinarily apply. Both issues were decided for the Revenue and against the assessee, sustaining the revisional action and the disallowance. Case-Laws Income Tax Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17711