JUDGMENT
1. This is a reference under section 256(1) of the Income Tax Act, in which the following question has been referred to us for our opinion :
1. This is a reference under section 256(1) of the Income Tax Act, in which the following question has been referred to us for our opinion :
"Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 1,91,296 on account of excess price of fertilizers had not accrued to the assessee and could not, therefore, be treated as its income for the assessment year 1975-76 ?"
2. The question referred is covered by the decision of this court in CIT v. Govind Prasad Prabhu Nath (1988) 171 ITR 417 (All).
2. The question referred is covered by the decision of this court in CIT v. Govind Prasad Prabhu Nath (1988) 171 ITR 417 (All).
3. Following the decision, the question referred is answered in the affirmative, i.e., in favour of the assessee and against the department.
3. Following the decision, the question referred is answered in the affirmative, i.e., in favour of the assessee and against the department.