Per J.P. Bengra - This is an appeal by the assessee against order of the CIT (Appeals), Jalandhar pertaining to Asst. year 1991-92.

2. The grievance of the assessee in this appeal is that the Ld. CIT (Appeals) erred in upholding the interest received by the assessee granted by the order of the Court on the arrears of salary to the extent of Rs. 1,17,975 as taxable income ignoring the decision of Hon'ble Jurisdictional High Court.

3. The assessee is a Distt. & Sessions Judge. He claimed higher pay scale than what was being allowed to him. The matter went up to the Hon'ble Punjab & Haryana High Court where the claim of the assessee for higher Pay Scale was upheld. The Hon'ble High Court while passing the order for grant of higher Pay Scale had also ordered payment of interest @ 12% P.A. from the date of accrual of the amount till the date of actual payment. The amount of interest came to Rs. 1,17,975, which was claimed by the assessee as non-tax able being not in the nature of income. The matter also came up before the Hon'ble DCIT, Ranger-'I' Jalandhar on a reference made by the assessee under section 144A of the Income-tax Act, 1961. The learned DCIT, however. did not accept the