Rectification of mistakes
Section 34 of the Gift-tax Act, 1958 deals with rectification of mistakes. With a view to rectifying any mistake apparent from the record— (a) the [Assessing Officer] may amend any order of assessment or of refund or any other order passed by him; The Act came into force on 01 Apr 1958.
(1) With a view to rectifying any mistake apparent from the record—
(a) the [Assessing Officer] may amend any order of assessment or of refund or any other order passed by him; [(aa) a gift-tax authority may amend any intimation sent by it under sub-section (1) of section 15 or enhance or reduce the amount of refund granted by it under that sub-section;] [(b) the [Joint Director] or [Joint Commissioner] or Director or Commissioner or Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under (c) the Deputy Commissioner (Appeals) or Commissioner (Appeals) may amend any order passed by him under section 22 * *;
(d) the Commissioner may amend any order passed by him under section 24;
(e) the Appellate Tribunal may amend any order passed by it under section 23 or section 25.] (2) Subject to the other provisions of this section, the authority concerned—
(a) may make an amendment under sub-section (1) of its own motion; and (b) shall make such amendment for rectifying any such mistake which has been brought to its notice by the assessee, and where the authority concerned is the [Deputy Commissioner (Appeals)] [or the Commissioner (Appeals)] or the Appellate Tribunal, by the [Assessing Officer] also.
(3) An amendment, which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the authority concerned has given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(4) Where an amendment is made under this section, an order shall be passed in writing by the gift-tax authority concerned.
(5) Subject to the provisions of sub-section (2) of [section 33A], where any such amendment has the effect of reducing the assessment, the [Assessing Officer] shall make any refund which may be due to such assessee.
(6) Where any such amendment has the effect of enhancing the assessment or reducing a refund already made, the [Assessing Officer] shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable, and such notice of demand shall be deemed to be issued under (7) No amendment under this section shall be made after the expiry of four years [from the end of the financial year in which the order sought to be amended was passed].]
Section 34, The Gift-tax Act, 1958 (Act 18 of 1958).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 15 Assessment
- s. 22 Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer
- s. 23 Appeal to the Appellate Tribunal
- s. 24 Powers of Commissioner to revise orders of subordinate authorities
- s. 25 Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioner or Commissioner
- s. 33A Refunds
Questions about Section 34
What does Section 34 of the Gift-tax Act deal with?
Section 34 of the Gift-tax Act is headed "Rectification of mistakes". With a view to rectifying any mistake apparent from the record— (a) the [Assessing Officer] may amend any order of assessment or of refund or any other order passed by him;
How do I find court cases under Section 34 of the Gift-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Gift Tax Act 34, section 34 Gift Tax Act, section 34 of the Gift-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 34 of the Gift-tax Act, and has it changed?
Its own text turns on section 15 (Assessment), section 22 (Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer), section 23 (Appeal to the Appellate Tribunal), section 24 (Powers of Commissioner to revise orders of subordinate authorities), and on 2 further provisions, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 34 of the Gift-tax Act come into force?
Section 34 of the Gift-tax Act, cited as Gift Tax Act 34, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.
Other sections of this Act
- 15. Assessment2057 words
- 5. Exemption in respect of certain gifts1521 words
- 2. Definitions1156 words
- 33A. Refunds1140 words
- 16. Gift escaping assessment1035 words
- 22. Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer1003 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (c68c5249-54dd-4d0c-ad5d-acc5479e81dc). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.