K.S.Hegde, J.

(1) THESE are appeals byspecial leave. The only question that arises for decision in these appeals is whether, on the facts and in the circumstances of the case, the finding of the tribunal that. the gifts alleged to have been made by the assessee to his brother Brij Lal Lohia and his nephew, Nandkishore Lohia, are genuine gifts

(2) IN these appeals we are concerned with the assessments of the assessee for the years 1947-48, 1948-49, 1949-50, 1950-51 and 1951-52.

(3) THE assessee is an individual. On 12/07/1943, it is said the assessee made a gift of Rs. 5,11,101.00 to his brother Brijial Lohia and another sum of Rs. 2,50,000.00 to Nandkishore Lohia his nephew. Thereafter the assessees brother and nephew are said to have started a new firm dealing in Jute. At about the same time the assessee stopped his business. The assessee was also dealing in Jute. The question for consideration is whether the gifts alleged to have been made by the assessee were genuine gifts. This question came up for consideration before the authorities under the Act while dealing with the assessment of the assessee for the years 1945-46 and 1946-47. Therein on