1996 (9) TMI 67

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....HAN J.--Counsel for the Revenue filed this petition under section 26(3) of the Gift-tax Act, 1958, for referring the following question to this court along with the statement of the case for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the assessment framed by the Gift-tax Officer on the ground that the assessment had been....

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....bunal as under: " .....it would have been a different matter if the Gift-tax Officer had required the legal heiresses to file the return in the status of individuals but the return was filed declaring Hindu undivided family status and the Gift-tax Officer raised assessment in the same status in which the notice was issued. We have already observed that in the notice under section 13(2), the leg....