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2007 (6) TMI 233 - AT - Income TaxExtract: .......se cases and are not applicable. Provisions under the Income-tax Act are not similar to the one contained in section 19 of the Gift-tax Act. For the reasons given above, we hold that notice issued by the GTO was defective, illegal and without jurisdiction. Consequently, assessment made thereunder is cancelled. The appeal of the assessee is allowed.
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