Gift-Tax Act, 1958

Section - 22 - Appeal to the Deputy Commissioner (Appeals) from orders of Assessing Officer

CHAPTER VI

APPEALS, REVISIONS AND REFERENCES

95aAppeal to the 96[Deputy Commissioner (Appeals)] from orders of 97[Assessing Officer].

9822. (1) 99[Subject to the provisions of sub-section (1A), any person,]-

(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