Law:

Section:

Section 4 of the Income-tax Act, 1961 - Income - Chargeable as - Assessment year 1997-98 - Claim of assessee, a judicial officer, that he had not been allowed pay scale at appropriate time to which he was entitled, was accepted by High Court and it was ordered that his pay scale be appropriately fixed and consequential arrears be paid to him - In pursuance thereof, assessee received arrears of salary with interest - Said amount was treated as income by Assessing Officer - Tribunal accepted assessee's claim that interest allowed by High Court in its discretion on arrears of salary did not constitute income and was not liable to tax - Whether order of Tribunal was in conformity with law laid down by High Court in CIT v. B. Rai [2003] 264 ITR 617 /[2004] 134 Taxman 643 , and, hence, no question of law arose out of order of Tribunal - Held, yes CASE REFERRED TO CIT v. B. Rai [2003] 264 ITR 617 /[2004] 134 Taxman 643 (SC) [Para 2]. N.L. Sharda for the Appellant. JUDGMENT N.K. Sud, J. - The Revenue has filed this appeal under section 260A of the Income-tax Act, 1961 ('the Act'), against the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar ('the Tribunal'), dated November 28, 2002. 2. The assessee is a judicial officer. His claim that he had not been allowed pay scale at the appropriate time to which he was entitled was accepted by the High Court and it was ordered that his pay scale be appropriately fixed and that the consequential arrears be paid to him. The High Court also directed that interest at the rate of 12 per cent on the arrears from the date of accrual till the date of payment be also allowed.…

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