https://www.taxtmi.com/caselaws?id=21641 Revisional power under the Gift-tax Act permits the Commissioner to call for the record and examine other relevant materials to decide whether the Gift-tax Officer's order is erroneous and prejudicial to the Revenue, including issues such as the donor's capacity and the genuineness of the gift. The Commissioner is not confined to the assessment record if additional records assist that inquiry. The Tribunal erred in treating such reference as impermissible and in not properly testing whether the assessment had been made without adequate inquiry. Its order was set aside and the appeals were remitted for rehearing on the correct principles. en-us Mon, 10 Feb 1992 00:00:00 +0530 Thu, 26 Nov 2009 12:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21641 Revisional power under the Gift-tax Act permits the Commissioner to call for the record and examine other relevant materials to decide whether the Gift-tax Officer's order is erroneous and prejudicial to the Revenue, including issues such as the donor's capacity and the genuineness of the gift. The Commissioner is not confined to the assessment record if additional records assist that inquiry. The Tribunal erred in treating such reference as impermissible and in not properly testing whether the assessment had been made without adequate inquiry. Its order was set aside and the appeals were remitted for rehearing on the correct principles. Case-Laws Income Tax Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21641