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2000 (11) TMI 30 - MADRAS HIGH COURTExtract: ....... other provisions of Chapter VI with regard to persons entitled to file appeals or revisions it must be held that the term person in section 22(1) will include the donee against whom the recovery proceedings are taken under section 29 of the Act. The question referred to us is, therefore, answered in favour of the assessees and against the Revenue.
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