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6.4 For the assessment year 1963-64 the Income Tax Officer included the interest income referable to the amounts gifted in each case in the assessment of the respective HUFs following the order of the Tribunal for the assessment years 1961-62 and 1962-63. On appeal, the Appellate Assistant Commissioner confirmed the order of the Income Tax Officer in that behalf. On further appeal by the assessee, the Tribunal held that the gifts were real, that the gifts having been made by the HUFs, section 16(3)(a)(iv) of the 1922 Act was not attracted and, that, therefore, the order of the Appellate Assistant Commissioner was not right, with the result the appeals were allowed by the Tribunal. It is the correctness of this conclusion of the Tribunal that was challenged by the Revenue in the form of the questions extracted at page 455 of 110 ITR. First question relates to the issue whether the income attributable to cross-gifts is not assessable in the hands of the donors? Second issue was whether the Tribunal was right in refusing to entertain and adjudicate upon the contention of' the department that alleged gifts were void in law. The issue, therefore, before their Lordships was whether the income attributable to cross-gifts was not assessable in the hands of the donor; and whether, the Tribunal was right in refusing to entertain and adjudicate upon the contention of the department that the alleged gifts were void in law.