https://www.taxtmi.com/caselaws?id=61887 The reassessments for the assessment years 1967-68 to 1975-76 were annulled due to invalidity under Section 147(a) as the conditions were not satisfied. The interest on additional compensation was held to be assessable as income. The appeals filed by the assessee were allowed. en-us Mon, 16 Sep 1996 00:00:00 +0530 Sat, 15 Jan 2011 18:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61887 The reassessments for the assessment years 1967-68 to 1975-76 were annulled due to invalidity under Section 147(a) as the conditions were not satisfied. The interest on additional compensation was held to be assessable as income. The appeals filed by the assessee were allowed. Case-Laws Income Tax Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61887