1989 (11) TMI 3

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..... This is a petition under article 136 from an order of the High Court declining to call upon the Income-tax Appellate Tribunal to state a case and 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 .....

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..... ccrual of interest on compensation awarded under the Land Acquisition Act, where such compensation is enhanced by the order of a District Court/High 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 .....

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