This is a statement of case submitted to this court by the Income-tax Appellate Tribunal, Delhi Bench A, the question formulated by it being :
'Whether, on the facts and in the circumstances of the case, the sum of Rs. 4 lakhs was rightly included in the total wealth of the assessee for the assessment year 1959-6 ?'
For the reasons given in our judgment of date in I. T. R. Reference No. 270 of 1963 we answer the question in the negative.
A copy of the judgment shall be sent under the seal of the court and the signature of the Registrar to the Appellate Tribunal as required by section 27(6) of the Wealth-tax Act. The assessee shall get its costs of this reference, which we assess at Rs. 100. Counsels fee is assessed at Rs. 100.