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1993 (3) TMI 137 - AT - Income TaxExtract: ....... cancelling the assessment by observing that the primary condition for making the assessment on the donee in terms of section 21A of the Act were not satisfied in the case and that the very service of the notice on the donee for filing the gift-tax return was not proper and legal. We, therefore, uphold the impugned order. 5. The appeal is dismissed
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