Whereas Revenue s agitation is that ld. AAC of WT, N-Range, New Delhi was not justified in holding that value of share in properties at 7/8, Kirti Nagar and 34, Feroz Shah Road, New Delhi be excluded from net wealth of estate of late Mrs. Kiran Wati in respect of asst. yr. 1980-81, for which valuation date was 31st March, 1980; cross objection has been filed only to support order appealed against and no relief is sought. Smt. Kiran Wati expired on 8th Feb., 1980 and left Will executed on 29th Dec., 1972. Though Will specifically provided that on demise of testatrix rights in said properties shall devolve on six grand sons, WTO still added value by observing that since such properties were not distributed among grand sons upto valuation date, i.e., 31st March, 1980 there was no question of accepting respondent s claim. AAC, however, deleted value of said properties by holding that legatees were assessed in respect of said properties for period after death and conditions of provisions of s. 19A(6) were fulfilled. Before us Mrs. Archana Ranjan submitted that since s. 19A(6) necessarily stipulated distribution of estate and because mutation in names of grandsons were done only in Dec., 1981, inclusion in estate was proper and AAC misdirected himself in vacating related addition. For respondent, Shri C.S. Agarwal very effectively submitted that 'if terms and clauses of deceased s Will were in focus of Revenue authorities, cause of action for making addition and for filing appeal against AAC s order might not have arisen. To understand respective stand, relevant portion of Will may be noticed below: "I, Kiran Wati daughter of late Shri Permeshwari Dass and widow of Shri Adishwar Lal, resident of 34, Ferozshah Road, New Delhi, testatrix herein have often thought of making Will which I hereby do: I own following movable and immovable properties: (a) Leasehold rights in 7/18, Kirti Nagar, Industrial Area, New Delhi alongwith movable property pertaining thereto as detailed in Partition Deed dt. 27th Dec., 1969 in Schedule 'D of said Partition Deed of value of Rs. 3,39,600 and all above and immovable/movable properties belong to me absolutely, in terms of said Partition Deed. (b) One twelfth leasehold rights in 34, Ferozshah Road, New Delhi, as detailed in Partition Deed dt. 31st March, 1972, of value of Rs. 50,788.46 and all immovable property belongs to me absolutely, in terms of said Partition Deed. My son Shri Sheel Chandra is married to Smt. Kusum Lata. They have four sons, namely, Tarun Chandra, Sharad Chandra, Vikas Chandra and Vineet Chandra, who are respectively now aged seventeen, sixteen, fourteen and thirteen years, My younger son Shri Naresh Chandra is married to Smt. Suman and they have two sons, namely, Tarang Chandra and Anurag Chandra, both aged ten years at this time. (a) I hereby Will and demise that each of my said four grand sons, sons of Shri Sheel Chandra shall on my death get 1/8th undivided right, title and interest in 7/18, Kirti Nagar Industrial Area property situate at New Delhi alongwith movable property pertaining thereto as detailed in said Partition Deed dt. 27th Dec., 1969 and 1/8th share out of my 1/12th share in lease hold rights in 34, Ferozshah Road, as detailed in said Partition Deed dt. 31st March, 1972. Thus each son of my son Shri Sheel Chandra shall take undivided one quarter right, title and interest in one-half share in both my two immovable properties detailed at para 1, sub-paras (a) and (b) above. remaining one-half share in both above-mentioned properties shall be taken in equal shares by my two grandsons, Tarang Chandra and Anurag Chandra. In this manner, both said two immovable properties shall pass exclusively to my said grand sons only." From above it is clear that deceased s Will absolutely any without any condition demised interest in properties in favour of her six grand- children and, as stated in para 4 of AAC s order, they have been assessed in respect of properties devolving on them. As far as provisions of s. 19A(6) of WT Act are concerned, same is applicable only to undistributed part of estate. section further provides that any asset of estate distributed must he assessed in hands of legatees for exclusion and such condition also was fulfilled. To complete picture we like to notice s. 19A(6) as follows: "(6) In computing net wealth on any valuation date under this section, any assets of estate distributed to, or applied to benefit of, any specific legatee of estate prior to that valuation date shall be excluded, but assets so excluded shall, to extent such assets are held by legatee on any valuation date, be included in net wealth of such specific legatee on that valuation date." According to us cause of litigation has arisen because learned AAC did not refer to clauses of Will as such. By holding that by operation of law as stipulated in Will, property devolved immediately on six grand- children of deceased and non-mutation made no difference as far as accessability of bequeathed property is concerned, we find no occasion to interfere with ultimate decision reached by learned first appellate authority vacating addition. In result, whereas Revenues appeal is rejected, cross objection is also dismissed as infructuous. *** WEALTH-TAX OFFICER v. SHEEL CHANDRA