D.K.Mahajan, J.

1. The Income-tax Appellate Tribunal, Delhi Bench "c", referred the following question of law for the opinion of this court:

"Where, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the gifts made by the assessee, who is also karta of the Hindu undivided family, were void ab initio and, therefore, these gifts could not be brought to tax under the Gift-tax Act, 1958 ?

2. This reference was posted before me and Gopal Singh J. for hearing. In view of the conflict of judicial opinion on the question whether the gift by a karta of a Hindu undivided family to coparceners and non-coparceners is void ab initio, we directed that this reference should be heard and decided by a larger Bench. That is how this reference has been placed before the Full Bench.

3. The assessment year in question is 1964-65. The previous year ended on 31st March, 1964. Shri Tej Nath is the assessee. He was assessed as an individual in the year in question (1964-65). The relationship of the donor and the donees is indicated by the following pedigree-table :

Sunder Lal His three wives

(name not known, had predeceased her husband)Kartari Devi (chi