For these assessment years also, the inclusion of the income of Rs.13,920 from the properties claimed to have been transferred to the Trust in the assessments of the HUF having been deleted by the Tribunal following its orders in the appeals relating to 1964 65 to 1967 68, the following question was referred to the High Court (in R.A.Nos.88 and 89 of 1972 73 dated 8.12.72): "Whether on the facts and in the circumstances of the case, income of Rs.13,920 from properties purported to have been transferred to the trust was not assessable in the hands of assessee family?" It may be mentioned that though a reference was also made by the Tribunal on the other question regarding income from the property (in R.A.No.90 and 91 of 1972 73 dated 7.3.72), that was not the subject matter of I.T.R. 47/73 and hence we are not concerned with that here.