JUDGMENT

BHARGAVA, J. - The question referred for our opinion is :

"Whether on the facts and in the circumstances of the case the sum of Rs. 72,637 is liable to be assessed in the assessment year 1946-47 ?"

On some date falling within the previous year 1st April, 1945, to 31st March, 1946, the assessee entered into a contract to supply fruits and bullock carts for transport purposes to the military department. The supply had to be made at Chheoki and at Kanpur. The Kanpur trading account showed a loss of Rs. 13,164 on supplies of Rs. 1,84,583. Thereafter, under the terms of the agreement, the assessee submitted a petition to the military department for a review, whereupon the military authorities, on the 6th of November, 1947, sanctioned the payment of an additional sum of Rs. 72,637. This sum was actually paid to the assessee on the 17th of February, 1948 and the 24th of February, 1948. The question arose whether this sum of Rs. 72,637 could be included in the assessment of the income of the assessee for the previous year relevant to the assessment year 1946-47. The Income Tax Officer, the Appellate Assistant Commissioner and the Tribunal concurrently held that this sum of money must