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[Cites 0, Cited by 0] [Section 24(1)] [Section 24] [Entire Act]

Union of India - Subsection

Section 24(1)(a) in The Gift-Tax Act, 1958

(a)where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal can be made has not expired or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal;