Whether notice to assess gift by a deceased person has to be served on all legal representatives of deceased

IN THE ITAT CHANDIGARH BENCH-II Smt. Jasbeer Kaur Bhatia v. Assistant Commissioner of Gift-tax, Solan, HP 2007 107 ITD 111 Chd, (2007) ORDER Vimal Gandhi, President 1. This appeal by the assessee for assessment year 1995-96 under the Gift Tax Act is directed against order of CIT (Appeals), upholding imposition of gift on the assessee. 2. The facts of the case are that during survey carried by the Revenue Under Section 133A on the business premises of Shri Kuldeep Singh Bhatia, Prop. M/s Giani Ka Dhaba at Dharampur, Smt. Jasbir Kaur in her statement is stated to have admitted...