( 1 ) THE Income-tax Appellate Tribunal (Allahabad Bench) has referred the following question for the opinion of this court under Section 27 (3) of the Wealth-tax Aet, 1957 : " Whether, on the facts and circumstances of the case that may be found by the High Court on a reappraisal of the evidence, the Tribunal was justified in holding that the assessee was entitled to deduction of income-tax liabilities as claimed and the deduction made thereof by the Wealth-tax officer was correct in view of the provisions of Section 2 (a) (iii) (b) of the Wealth-tax Act ?" ( 2 ) IT would not be disputed that a similar question came up for consideration before this court in cwt v. B. K. Sharma [1977] 110 ITR 902 and there this court answered such question in favour of the assessee and against the Revenue. ( 3 ) SIMILAR question was considered by the Supreme Court in Ahmed Ibrahim Sahigra Dhoraji v. CWT [1981] 129 ITR 314 and there the Supreme Court approved the view taken by this court in the case of B. K. Sharma [1977] 110 ITR 902. ( 4 ) FOLLOWING the said decision, we decide the aforementioned question in the affirmative, in favour of the assessee and against the Revenue. ( 5 ) THE reference is answered accordingly. No order as to costs. .