9911796707
TMI Blog1999 (11) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... November 5, 1997, passed by the Income-tax Appellate Tribunal, New Delhi, in I.T.A. Nos. 2753, 2754 and 2755 of 1997 for the assessment years 1989-90 to 1991-92, while Income-tax Applications Nos. 75, 68 and 67 are directed against an order dated November 11, 1997, passed by the said Tribunal in I.T.A. Nos. 2750 to 2752 of 1997, for the same assessment years and in the subsequent order dated Novem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the Commissioner, and Sri O. P. Sapra learned counsel for the respondent. Some agricultural land belonging to the two respondents was acquired under the Land Acquisition Act, 1894. The respondents were not satisfied with the compensation awarded and seem to have approached the district judge under section 18 of the Land Acquisition Act who awarded additional compensation. Again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the question as proposed reliance is placed on a decision of the Supreme Court in Rama Bai v. CIT [1990] 181 ITR 400, in which it was held that the interest on enhanced compensation ordered by the court accrues from year to year from the date on which possession of the land was taken and that the assessment of the entire amount of interest in the year in which the order was passed, was not prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Court clarified that there is a distinction between the cases such as the present one where the right to receive payment is in dispute and it is not a question of merely quantifying the amount to be received and the cases where the right to receive the payment is admitted and the quantification only of the amount payable is left to be determined in accordance with the settled or accepted princip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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