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[Cites 0, Cited by 4] [Section 23] [Entire Act]

Union of India - Subsection

Section 23(5) in The Gift-Tax Act, 1958

(5)The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and any such orders may include an order enhancing the amount of gift-tax determined or penalty imposed:Provided that no order enhancing the amount of gift-tax determined or penalty imposed shall be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.