https://www.taxtmi.com/caselaws?id=56307 A rectification application failed because no patent or apparent mistake was shown in the Tribunal's earlier direction. The Tribunal held that its prior order had not enhanced the gift value itself; it only required the Gift-tax Officer to revalue the shares and complete assessment on maintainable profits after giving the assessee a proper hearing. On the notice challenge, the Tribunal found that section 23(5) required only an opportunity of being heard, and a notice expressly invoking that provision was sufficient to indicate possible enhancement. Service on the assessee's authorised representative was valid, so no denial of natural justice was established. en-us Fri, 22 Nov 1985 00:00:00 +0530 Thu, 02 Dec 2010 18:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56307 A rectification application failed because no patent or apparent mistake was shown in the Tribunal's earlier direction. The Tribunal held that its prior order had not enhanced the gift value itself; it only required the Gift-tax Officer to revalue the shares and complete assessment on maintainable profits after giving the assessee a proper hearing. On the notice challenge, the Tribunal found that section 23(5) required only an opportunity of being heard, and a notice expressly invoking that provision was sufficient to indicate possible enhancement. Service on the assessee's authorised representative was valid, so no denial of natural justice was established. Case-Laws Income Tax Fri, 22 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56307