B.P. JEEVAN REDDY, CJ.

1. Under section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following two questions :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the extra amount of Rs. 2,07,943 realised as enhanced price as a result of the High Courts decision had not accrued in the year and did not form part of the income of the year and, as such, was liable to be deleted from the total income ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in reducing the disallowance of interest by Rs. 23,733 ?"

2. So far as question No. 1 is concerned, it is stated fairly by Sri Bharatji Agrawal, learned standing counsel for the Revenue that this question is covered by the decision of this court in Dhampur Sugar Mills Ltd. v. CIT, 1991 188 ITR 787. Though it is stated that the Revenue has not accepted the said judgment and is approaching the Supreme Court, the cannot be a circumstance for us not to follow the said judgment. Accordingly, following the said judgment, the question is answered in the affirmative, i.e., in favour of the assessee and against th