Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 34(1)] [Section 34] [Entire Act] Union of India - Subsection Section 34(1)(a) in The Gift-Tax Act, 1958 (a)The Assessing Officer may amend any order of assessment or of refund or any other order passed by him;