BHAU RAM JAWAHARMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following questions under section 66(1), Income-tax Act, 1922 :

(2.) FOR the purposes of appreciating the facts in this case, it appears convenient to set out the following family tree : <FRM>JUDGEMENT_772_ITR82_1971Html1.htm</FRM>

(3.) THE assessee now appealed to the Income-tax Appellate Tribunal. THE Tribunal did not affirm the basis on which the Appellate Assistant Commissioner had proceeded but held that the gifts were invalid. THE appeal was dismissed.