{"id":209364,"date":"1976-07-05T00:00:00","date_gmt":"1976-07-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-dossibai-n-b-jeejeebhai-bombay-on-5-july-1976"},"modified":"2016-01-13T13:36:19","modified_gmt":"2016-01-13T08:06:19","slug":"the-commissioner-of-income-tax-vs-dossibai-n-b-jeejeebhai-bombay-on-5-july-1976","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-dossibai-n-b-jeejeebhai-bombay-on-5-july-1976","title":{"rendered":"The Commissioner Of Income-Tax, &#8230; vs Dossibai N.B. Jeejeebhai, Bombay on 5 July, 1976"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income-Tax, &#8230; vs Dossibai N.B. Jeejeebhai, Bombay on 5 July, 1976<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1976) 5 CTR Bom 483<\/div>\n<div class=\"doc_author\">Author: Kantawala<\/div>\n<div class=\"doc_bench\">Bench: R Kantawala, V Tulzapurkar<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Kantawala, C.J. <\/p>\n<p>1. The Rule Nisi issued in this case deserves to be discharged. The question relates to taxation of the interest received by the owner on the compensation in respect of acquisition of his property and the question is whether such amount of interest on the additional compensation that may be awarded pursuant to the order of the Supreme Court has to be taxed in the year in which the amount of interest is so received or has to be spread over from the date of taking possession till the date of payment. It is very clear having regard to the provisions of the Land Acquisition Act that an owner whose property is compulsorily acquired under the Statute is entitled to interest on the amount of compensation from the date of taking possession of his property till the date of payment of compensation. In the present case as the owner was dissatisfied with the amount awarded, he ultimately pursued the matter right upto the Supreme Court and Supreme Court by an order dt. 18-2-1966 awarded additional amount of compensation of Rs. 2,86,399\/-. In this amount of compensation of Rs. 1,92,681\/- was included by way of interest from 1950-51 onwards to 1969-70. The assessee claimed that as the interest under the Land Acquisition Act would accrue from day-to-day the entire amount of compensation should not be taxed in the year in which it was received but it should be spread over in the different years when in accrued. It is undoubtedly true that there is no decision of this High Court on this question, but there are several decisions of various other High Courts where a uniform view has been taken and they are decisions in the cases reported in 69 ITR 159, C.I.T. vs. Sampanqiramiah; 84 ITR 625, C.I.T. vs. Dr. Sham Lal Narula; and 87 ITR 22, T.N.K. Govindarajuly Chetty vs. C.I.T. It has been clearly held that the interest on compensation payable to the owner accrued form day-today and was therefore not taxable on receipt basis. Admittedly the assessee was maintaining accounts on mercantile basis and naturally her liability to pay income-tax will arise on the day on which the interest will accrue pursuant to the judgment of the Supreme Court. Such interest will accrue from the date of which possession was taken. The amount of interest has to be spread over the date of taking possession till the date of payment and the view taken by the Tribunal is the correct view. In the result, the Rule is discharged with costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court The Commissioner Of Income-Tax, &#8230; vs Dossibai N.B. Jeejeebhai, Bombay on 5 July, 1976 Equivalent citations: (1976) 5 CTR Bom 483 Author: Kantawala Bench: R Kantawala, V Tulzapurkar JUDGMENT Kantawala, C.J. 1. The Rule Nisi issued in this case deserves to be discharged. The question relates to taxation of the interest received [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-209364","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income-Tax, ... vs Dossibai N.B. 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