Insertion of new section 22A

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..... ub-section (1) of section 13 or section 14 or sub-section (4) of section 15 for any assessment year, any question arises as to whether,- (a) any amount is includible or not in computing the amount of taxable gifts (hereafter in this section referred to as the disputed amount), or (b) any exemption or deduction is admissible or not in computing taxable gifts (hereafter in this section referred .....

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..... h books of account, other documents or information which he deems necessary; or (b) direct the Assessing Officer to conduct such inquiry and furnish the report thereon, and thereafter decide the question raised in the application and pass such orders thereon as he thinks fit. (4) The provisions relating to filing of appeals under this Act shall, so far as may be, apply to the making of an ap .....

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