( 1 ) HAVING heard learned counsel for the parties, we direct the Income-tax Appellate Tribunal to draw up a statement of the case and refer the following question for the opinion of this court under Section 256 (2) of the Income-tax Act : "whether the provisions of Section 69a have rightly been invoked in relation to the capital accumulated over a number of years and also the jewellery in question and the Tribunal was legally correct in upholding the additions of : (a) Rs. 30,000 out of capital accumulation. (b) Rs. 7,300 out of jewellery thereunder for the assessment year 1981-82 ?" ( 2 ) THIS application is, accordingly, allowed in part with costs which we assess at Rs. 150. .