this contention was rejected by the income tax officer and on appeal by the appellate assistant companymissioner and also on further appeal by the income tax appellate tribunal.
the respondent re ceived on that account payment of rs.
0 4 6 per lb.
gajapathy naidu the respondent was supplying provisions to the government stanley hospital.
the government by its order dated numberember 24 1950 directed payment of compensation for the loss sustained by the respondent in respect of the supply of bread to the hospital during the year 1948 49 under the said companytract.
it appears that some time after march 31 1949 representations were made to the government for relieving the respondent from the loss sustained in the supply of bread to the hospital.
the assessee incurred a loss and he submitted a petition for review under the terms of the agreement.
for the assessment year 1949 50 the income tax officer assessed the respondent to income tax on the basis of the accounts so made.
the incorne tax department sought to include this additional sum in the assessment for the accounting year 1945 46.
the assessee inter alia contended that he received the said sum in respect of the contract that was entered into by him with the government during the accounting year 1948 49 and therefore it companyld number be included in the assessment year 1951 52.
during the accounting period april 1 1945 to march 31 1946 the assessee entered into a companytract with and supplied fruits and bullock carts to the military authorities at two different places at rates fixed by the agreement.
its companyclusion is based upon the following three steps the only right of the assessee on the date when he supplied the bread was to debit the government the companytract rate.
appeal from the judgment and order dated march 15 1960 of the madras high companyrt in case referred number 87 of 1955.
royapuram madras.
in the assessment year 1951 52 the income tax officer included the said amount in the assessment of that year.
12447/ received by the respondent from the government during the accounting year 1950 51 was number assessable to tax for the assessment year 1951 52.
on numberember 6 1947 the military authorities sanctioned the payment of an additional sum which was paid to the assessee on february 17 and 24 1948.
civil appellate jurisdiction civil appeal number 617 of 1963.
chaudhri for the res pondent.
12447/ during the year of account 1950 51.
the judgment of the companyrt was delivered by subba rao j. this appeal by certificate is preferred against the order of the high companyrt of judicature at madras holding that a sum of rs.
rajinder chaudhuri and k.r.
during the financial year april 1 1948 to march 31 1949 he entered into a companytract with the government for the supply of bread to the said hospital at the rate of rs.
april 16.
sachthey for the appellant.
gopal singh and r.n.
