Gift Treatment

kalkish pasumarthi (23 Points)

19 March 2021  
For ex: Mr.A aged 35 yrs gifted an amount of 1,50,000 to his mother through account transfer. His mother used that amount for purchasing a land. On sale of land tax liability will arise in the hands of mother. Am I correct????? or any tax liability will arise in the hands of Mr.A???
Mr.A has no other sources of income in that PY.