COMMISSIONER OF Income Tax vs SMT. RAM KAUR.

S. S. SODHI J. - The three questions which have been referred for the opinion of this court are as under :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the gifts made out of the Hindu undivided family funds by the karta to his daughters-in-law were valid gifts ?

(2) Whether, on the facts and in the circumstances of the case, the gifts made by the assessee to his daughters-in-law and the sons making gifts to their mother attract the provisions of section 64(1) of the Income Tax Act, 1961 ?

(3) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the gifts made in the above manner were not cross-gifts ?"

The facts here identical to those in a similar matter which came up before this court in Commissioner of Income Tax Vs. Daljit Singh, , the only difference being in the name of the donee and donor and the dates and the amounts of the gifts. This being so, this reference too is to be answered in the same manner, i.e., question Nos. 1 and 3 are answered in the affirmative, in favour of the assessee and against the Revenue while question No. 2 is answered in the negative, again in favour of the assessee and against the Revenue. This reference is disposed of accordingly. There will, however, be no order as to costs.