COMMISSIONER OF GIFT TAX Vs. MAN SINGH

JUDGEMENT

(1.) B . s. dhillon, j.: Agricultural land measuring 145 kanals and 3 Marlas was gifted by the assessee in favour of his sons, Sadhu Ram and Bharat Singh on 14th Nov., 1969. The GTO completed the assessment on 13th Jan., 1971. During the assessment proceedings, the assessee contended that the Gift in question had been executed by mistake and that the donor had no power to Gift the property in question as he was governed by Hindu law according to which he, as the Karta of the HUF could make no Govt of family property. The GTO repelled this contention. The appeal filed by the assessee before the AAC was accepted. The Department filed an appeal before the Tribunal and the case was remanded for fresh decision. The AAC made an order annulling the assessment. The Department again went before the Tribunal in appeal.

(2.) THE Tribunal dismissed the appeal. At the instance of the Revenue, the following question of law has been referred to us for our opinion :