- (1.)The assessment years involved are 1964-65, 1965-66 and 1966-67.
(2.)The following question of law was referred to the Patna High court by the tribunal:
"Whether on the facts and in the circumstances of the case, the income from the house property falls for inclusion in the total income of the assessee -

(3.)The High court answered the question in the affirmative and against the assessee. The assessee has come up in appeal before us. The contention on behalf of the assessee is that the High court in answering the question failed to appreciate the true scope and purport of the law of gift relating to muslims. According to the Islamic law in order to effect a gift by the husband to the wife all that is necessary is to make an oral declaration and no registered deed is necessary. The gift in these cases was made in consideration of love and affection that the husband had for his wife. In support of this contention, reliance was placed on certain passages from the principles of Mahomedan Law by Mulla 19th Edn. ) and also the Outlines of muhammadan Law by Fyzee (4th Edn. ).