Section 22. Appeal to the[2] [ Deputy Commissioner (Appeals)] from orders of[1] [Assessing Officer]

CHAPTER VI APPEALS, REVISIONS AND REFERENCES 22. Appeal to the[2] [ Deputy Commissioner (Appeals)] from orders of[1] [Assessing Officer]. — (1)[5] [Subject to the provisions of sub-section (1A), any person,]— (a) objecting to the value of[6] * * * 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 assessed under this Act; or 1. Subs. by Act 4 of 1988, s. 161, for "Gift-tax Officer" (w.e.f. 1-4-1988). 2. Subs. by s. 161, ibid ., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988). 3. Ins. by Act 29 of 1977, s. 39 and the Fifth Schedule (w.e.f. 10-7-1978). 4. Ins. by Act 53 of 1962, s. 16 (w.e.f. 1-4-1963). 5. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "Any person" (w.e.f. 10-7-1978).