| (a) | - | objecting to the value of 1[* * *] taxable gifts determined under this Act; or |
| (b) | - | objecting to the amount of gift-tax determined as payable by him under this Act; or |
| (c) | - | denying his liability to be assessed under this Act; or |
| 2[(d) | - | objecting to any penalty imposed by the Assessing Officer under section 17 3[* * *]]; or |
| (e) | - | Google Play store
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