1989 (11) TMI 3

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..... d refer certain questions of law for its decision. The questions of law on which reference was sought stand concluded by our order of even date in Tax Referred Case No. 3 of 1976 (Rama Bai v. CIT [1990] 181 ITR 400). In view of this, we think that it will be a futile exercise to deal with the appeal as placed before us. We treat it instead as a special leave petition under article 136 from the ord .....

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..... gh Court on a reference under section 18 or further appeals. By our judgment in Tax Referred Case No. 3 of 1976 (Rama Bai v. CIT [1990] 181 ITR 400), we have held that such interest cannot be taxed all in a lump sum on the date on which the court passes an order for enhanced compensation but that it has to be spread over on an annual basis right from the date of delivery of possession till the dat .....

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