Gift after claiming capital gain exemption

No not chargeable to tax.

Respected sir,
My query is as follows

One Mr. Kiran claimed capital gain tax exemption in the year 21-22, and subsequently gifted the new asset purchased (based on which capital gain tax exemption is claimed) to his wife in the month of September 2022 . Now he wants to know whether claimed exemption will be reversed/effected by this gift deed

Events date wise

Sale of old house : 05.10.2021
Purchase of new house : 18.07.2022
ITR filed within due date : 31.07.2022
Gift of new house : 01.09.2022


Thanks and Regards
Goutham Babu P V
Advocate

Gift to his wife it's blood relation. So it's exempted.

Any case laws on the point that during the holding period gift can be made ?

Case laws are there certainly.

Can u provide anyone landmark case law/citation sir Plz