2001 (2) TMI 1030

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....f assessee, the following question has been referred by the Tribunal, Delhi Bench D under section 26(1) of the Gift-tax Act, 1958 ('the Act') for opinion of this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the validity of the assessment made under section 15(5)/16(1)(a) of the Gift-tax Act ?" Dispute relates to the assess....

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.... though notice under section 13(2) of the Act was not issued, notice under section 16(1) of the Act was served upon the assessee. Accordingly, assessment was completed under section 15(5) read with section 16(1)(a). Matter was carried in appeal before the AAC. Report submitted by the Assessing Officer was considered by the AAC with regard to the question regarding service of notice. He came to hol....