https://www.taxtmi.com/caselaws?id=59160 Section 21A of the Gift-tax Act permits assessment of a donee only where the Assessing Officer, after due and reasonable diligence, cannot find the donor for service of notice under section 13(2) or section 16. That jurisdictional condition is mandatory and must be established before proceeding against the donee. On the stated facts, no sufficient effort to trace the donor was shown and the inability to find the donor was not demonstrated, so the statutory basis for assuming jurisdiction was absent. The resulting assessment on the donee was therefore invalid, and cancellation of the assessment was upheld. en-us Mon, 01 Mar 1993 00:00:00 +0530 Sat, 25 Dec 2010 13:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59160 Section 21A of the Gift-tax Act permits assessment of a donee only where the Assessing Officer, after due and reasonable diligence, cannot find the donor for service of notice under section 13(2) or section 16. That jurisdictional condition is mandatory and must be established before proceeding against the donee. On the stated facts, no sufficient effort to trace the donor was shown and the inability to find the donor was not demonstrated, so the statutory basis for assuming jurisdiction was absent. The resulting assessment on the donee was therefore invalid, and cancellation of the assessment was upheld. Case-Laws Income Tax Mon, 01 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59160