IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.35 of 2008 Date of decision : December 9, 2011 Commissioner of Income Tax, Shimla …Appellant. Versus Shri Amro, son of Shri Jagto, resident of V&PO Mail, Tehsil Dalhousie, District Chamba. …Respondent. Coram The Hon’ble Mr. Justice R.B. Misra, Judge. The Hon’ble Mr. Justice Rajiv Sharma, Judge. Whether approved for reporting?1 For the Appellant : Mr. Vinjay Kuthia, Advocate. For the Respondent : Mr. K.D. Sood, Advocate. Appeal under Section 260-A of the Income Tax Act. Rajiv Sharma, Judge This appeal was admitted on the following substantial question of law: Whether the interest on enhanced compensation actually received by the assessee was not taxable in the year of receipt on the ground that such interest had not yet accrued, ignoring the fact that that the assessee was not following any method of accounting for such interest and hence, under Section 5 of the Income Tax Act read with Section 145 and Section 45(5), such interest was taxable on the basis of receipt? 2. It is jointly represented by the learned counsel appearing on behalf of the parties that the substantial Whether reporters of the local papers may be allowed to see the judgment? …2… question of law raised in this appeal is no more res integra, in view of the law laid down by their Lordships of the Hon’ble Supreme Court in Commissioner of Income Tax versus Ghanshyam (HUF), (2009) 315 ITR 1(SC). Consequently, the appeal stands disposed of. ( R.B. Misra ), J. December 9, 2011(sd) ( Rajiv Sharma ), J