The Income tax Appellate Tribunal ' accordingly, referred, for the opinion of the High Court the following two questions of law : "(1) Whether on the facts and in the circums tances of the case, the amounts of Rs. 15,570, 15,570, 12,446 and 10,310 received by the assessee 's minor daughter Rajkumari Maheepinder Kaur in the assessment years 1957 58, 1958 59, 1959 60 and 1960 61 under the terms of the Trust Deed dated the 1st April, 1955 have been rightly included in the hands of the assessee under Section 16 (3) (b) of the Indian Income tax Act, 1922 ? 6 (2) Whether on the facts and in the circums tances of the case the assessee is entitled to the reduction of the annual letting value of the Faridkot House in Diplomatic Enclave New Delhi, by Rs. 1,800/ under the first proviso to Section 9(2) of the Income tax Act, 1922 notwithstanding the fact that the annual letting value of the Faridkot House situated at Lytton Road, New Delhi, is already reduced by Rs. 1,800/ ?" The High Court, by its judgment and order under attack, has answered the first question in the affirmative and the second in the negative.