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[Cites 0, Cited by 0] [Section 22(1A)] [Section 22] [Entire Act]

Union of India - Subsection

Section 22(1A)(e) in The Gift-Tax Act, 1958

(e)objecting to any order made by an Assessing Officer in the case of such persons or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct, may appeal to the Commissioner (Appeals) against the assessment or order, as the case may be, in the prescribed form and verified in the prescribed manner: