Delhi High Court in the case of CIT v. Suresh Kumar Kakar [2010] 324 ITR 231 held that when the donor and the donee are in blood relationship with each other, the donor does not need any particular occasion to make any gift.
Rajasthan High Court in the case of CIT v. Padam Singh Chouhan [2009] 315 ITR 433 for the proposition that:— “There is no legal basis to assume, that to recognize the gift to be genuine, there should be any blood relationship, or any close relationship, between the donor and the donee. He further submitted that instances are not rare, when even strangers make gifts, out of very many considerations, including arising out of love, affection and sentiments.