COMMISSIONER OF INCOME TAX Vs. ANUPINDER SINGH

JUDGEMENT

(1.) These are 9 petitions under s. 256(2) of the IT Act, 1961 (for short, the 'Act'), by the CIT, Chandigarh, seeking a direction to the Tribunal, Chandigarh to refer the following question of law to this Court for opinion :

(2.) The question, though identical in all the petitions, arises from the cases of three assessees, namely, Anupindei Singh, Harjit Inder Singh and NirmaIjit Katir, for three assessment years, viz., 1982-83, 1983-84 and 1984-85.

(3.) The aforementioned three assessees received certain money by way of interest on enhanced compensation for the acquisition of their agricultural and under the order of a Division Bench of this Court dt. 7th Oct., 1988. The amount of interest was received by them for three assessment years, viz., 1982-83, 1983-84 and 1984-86 on 1st May 1990. The AO issued notices to them under s. 148 of the Act on 10th Jan., 1991. Assessments were framed by the AO under s. 143(1) on the declared income. Tax had already been paid by the assessee. Anupinder Singh and, therefore, no demand of tax was created for any assessment year. 'In the case of Harjit Inder Singh, the demand of tax amounting to Rs. 3,000 for the asst. yr. 1982-83 only was created. In the case of Nirmaljit Kaur, demand of tax at Rs. 74 for the asst. yr. 1982-83 and at Rs. 400 for the asst. yr. 1984-85 was created. Tax had been fully paid prior to assessment in respect of the other assessment years.