JUDGMENT B.P. Jeevan Reddy, C.J.
1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following questions ;
"Whether, in view of the fact that the applicant's accounting year was from January, 1965, to December, 1965, there was any justification for the addition of the proportionate interest for the period from October 1, 1964, to December 31, 1964, in the income of the assessee for the assessment year 1966-67 ?"
2. The assessment year concerned herein is 1966-67 and the previous year relevant thereto is the calendar year 1965. Certain property was acquired in which the assessee, an individual, had an interest. Not satisfied with the compensation awarded by the Land Acquisition Officer, the matter was carried to the civil court. The civil court made an award on September 30, 1964. The civil court enhanced the compensation and awarded interest on such enhanced compensation. It appears that there was a partition on September 27, 1964, with respect to this additional compensation. The additional compensation appears to have been actually received some time towards the end of year 1965.
3. We have gone through the two orders of the Tribunal and the Appellate Assistant Commissioner. A number of questions were considered with which we are not concerned. Indeed, many of the facts do not, appear to be very clear. We propose to confine ourselves to the question actually referred.
4. The question is whether the proportionate interest for the period October 1, 1964, to December 31, 1964, can be included in the income of the assessee for the assessment year 1966-67. Obviously, it cannot be, for the simple reason that the previous year relevant to the assessment year 1966-67 is the calendar year 1965, i.e., commencing from January 1, 1965 and ending with December 31, 1965. The question referred is, accordingly, answered in the negative, i.e., in favour of the assessee and against the Department, No costs.