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1984 (9) TMI 13 - HC - Income TaxExtract: .......r of Gift-tax is nothing but reassessment. This suggestion also cannot be accepted in view of the limitations prescribed by sub-section (2) of section 16A of the Act. In view of the foregoing discussion, our answer to the question referred is in the negative, in favour of the assessee and against the Department. There shall be no order as to costs.
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