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The Gift-tax Act, 1958

Chapter VI — APPEALS, REVISIONS AND REFERENCES

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

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Section 22: Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer]

22. Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer]

(1)

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

(a)

objecting to the value of * * * 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 assess