The Gift-tax Act, 1958 · VI — APPEALS, REVISIONS AND REFERENCES

Section 25. Appeal to the Appellate Tribunal from orders of enhancement by[9] [Chief Commissioner or Commissione

In force · As amended up to 2026-08

25. Appeal to the Appellate Tribunal from orders of enhancement by[9] [Chief Commissioner or Commissioner]. —[10] [(1) An assessee objecting to an order passed by the[9] [Chief Commissioner or Commissioner][11] [under section 17 or section 17A] or to an order of enhancement passed by him under 1. Subs. by Act 4 of 1988, s. 161, for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988). 2. Subs. by s. 161, ibid ., for "Gift-tax Officer" (w.e.f. 1-4-1988). 3. Subs. by Act 26 of 1988, s. 68, for Explanation (w.e.f. 1-6-1988). 4. Ins. by Act 13 of 1989, s. 32 (w.e.f. 1-6-1988). 5. Subs. by Act 21 of 1998, s. 76, for "Deputy Commissioner" (w.e.f. 1-10-1998). 6. Subs. by Act 13 of 1989, s. 32, for "includes" (w.e.f. 1-6-1988). 7. Subs. by Act 67 of 1984, s. 74, for "form the date of the order sought to be revised" (w.e.f. 1-10-1984).

Source: India Code