2000 (11) TMI 30

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....he question referred to us is with regard to maintainability of the appeal by a donee against whom recovery proceedings were initiated under section 29 of the Gift-tax Act, 1958 (in short "the Act"). The assessment years in question are 1966-67 and 1973-74. The assessment was made by the assessing authority against the legal representatives of the donor from whom the donees have received gifts.....

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....e appeal. Chapter VI of the Gift-tax Act contains provisions which deals with appeals, revisions and references. Section 22 of the Act is the provision which provides for appeals to the Deputy Commissioner of Appeals from the orders of the Assessing Officer. Section 23 of the Act deals with appeals to the Appellate Tribunal. Section 24 deals with the powers of the Commissioner to revise the ord....

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....tion. Section 25 enables the assessee to appeal to the Appellate Tribunal from the orders of enhancement made by the Chief Commissioner. The marked difference in the expression used in these provisions indicates the legislative intention to confer the right of appeal under section 22 to a larger class than the assessee, while the other provisions earlier referred to limit the right, given under....

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....nder section 20(2), objecting to the penalty imposed by the Assessing Officer under section 33 read with section 221(1) of the Income-tax Act; and persons objecting to an order of the Assessing Officer under section 34, to file appeals. While some of the clauses of section 22(1) come to the rescue only of assessees like section 22(1)(d), (e) and (g), the other clauses are applicable to non-assesse....