COMMISSIONER OF INCOME TAX Vs. RAM KAUR

JUDGEMENT

(1.) THE three questions which have been referred for the opinion of this Court are as under :

(2.) THE facts here are identical to those in a similar matter which came up before this Court in CIT vs. Daljit Singh (1980) 15 CTR (P&H) 260 : (1981) 131 ITR 719,(P&H) 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., questions 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.