R. BALIA, J. ( 1 ) LEARNED counsel for the accountable person on whose instance this Estate Duty Reference has been made by the Income Tax Appellate Tribunal, Ahmedabad Bench C states that he does not press for the answer of the question referred in the case. ( 2 ) IN view of the aforesaid, we decline to answer the question referred to us by the Tribunal and return the reference unanswered. There shall be no order as to costs. .