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TMI Blog1995 (12) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... rt : " Whether, on the facts and in the circumstances of the case, the Tribunal's decision is vitiated in law in ignoring the material on record and upholding the share of compensation at Rs. 91,466 only even though the assessee had claimed the whole of the amount of compensation of Rs. 1,44,665 awarded ? " The undisputed facts are that land belonging to the assessee was acquired and an award ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 91,466 only as the wealth of the assessee. On page 32 of this authority, the Supreme Court observed as under : " In the case of the right to receive compensation, which is property, where the Collector's award has been made but has not been accepted or has been accepted under protest and a reference is sought or is pending in a civil court at the date of the deceased's death, the estimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as compensation under the award by the land acquisition authority. In this case a compensation of Rs. 91,466 only has been awarded to the assessee and, therefore, the Appellate Tribunal was right in confirming the inclusion of that amount in the assessee's wealth. The question, therefore, is answered in the negative. The record of the case be sent down to the Appellate Tribunal within fifteen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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