1991 (3) TMI 117

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..... for the Income-tax Department appearing for the respondent. The assessee is an individual deriving agricultural income as a protected tenant. The State Government acquired the lands which were in his possession as a protected tenant and an award was passed on March 26, 1973. On a reference made to the City Civil Court, Hyderabad, the compensation was enhanced and interest was directed to be paid .....

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..... "Whether, on the facts and circumstances of the case, the entire interest payable by the State Government for the period May 6, 1961, to March 31, 1976, or only the interest relating to the year 1975-76 was assessable as the income of the assessee for the assessment year 1976-77 ?" Against the decision of this court in CIT v. Smt. Sankari Manickyamma [1976] 105 ITR 172, the assessee had filed .....

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