TaxTMI 
TaxTMI 
1993 (3) TMI 137
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....essee is a private limited company. It had purchased a flat on 8th floor of Firpose Co-op. Housing Society, along with garage, at Bhulabai Desai Road, Bombay-400 036. The said flat was occupied by Smt. Moti B. Dubash and the assessee opted to purchase the same at a sum of Rs. 2 lakhs. The Assessing Officer, proceeding on the basis of the valuation of the departmental valuer, estimated the value at Rs. 5,69,000 and treated the balance sum of Rs. 3,69,000 as a deemed gift to the assessee. The assessment made was on protective basis. In appeal, the CGT(A) cancelled the assessment by observing as under : " It may be mentioned here that the Assessing Officer could not produce the records of the case before me because according to him he had to ....
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....ligence cannot find the donor who has made any taxable gifts, for the purpose of service of notice under sub-section (2) of section 13, or under section 16, the Assessing Officer may make an assessment of the value of all such taxable gifts made by him and determine the gift-tax payable by him and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the donor, require from the donee or donees any accounts, documents or other evidence which might, under the provisions of section 15, have been required from the donor. Sub-section (2) of section 21A of the Act provides that where any assessment in respect of the taxable gifts made by the donor has been made under sub-section (1), every donee shall....
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....y of the defendant who is residing with him. Rule 17 of C.P.C. provides that where the defendant or his agent or such other person as aforesaid refuses to sign the acknowledgement, or where the serving officer, after using all due and reasonable diligence, cannot find the defendant . . . the serving officer shall affix a copy of the summons on the outer door or some other conspicuous part of the house in which the defendant ordinarily resides. . . . In that case, the serving officer went with the notice to the address of the assessee and found that the assessee had gone out. Then he offered the notice to a person who was pointed out to him as the assessee's son and on the latter's refusal to accept the service, he affixed the notice. On the....