JUDGMENT : K.L. Issrani, J. - On a reference u/s 256(2) of the Income Tax Act, 1961, this court framed the following question for opinion ; "Whether, on the facts and in the circumstances of the case, the Tribunal has correctly applied the law and its determination of income is legal and proper and whether it is legally correct to decide that the interest received on account of the provisions of Section 244 amounting to Rs. 1,02,180 is assessable for the assessment year 1982-83 under the Income Tax Act, 1961 ?" 2. In this case, the assessee was assessed for the year 1982-83. The Income Tax Officer took into consideration another "income" earned by way of interest amounting to Rs. 1,02,180. The said sum was added back to the income for the year. The interest became due to the assessee on account of excess collection made by the Revenue Department. Delayed payment of the amount of refund attracted interest u/s 244 of the Income Tax Act. The sum was paid to the assessee on January 22, 1981. 3. The assessee challenged the order of assessment. The appellate authority held that the interest became due to the assessee in the earlier years from July 1, 1973, till May 21, 1976. The matter went to the Tribunal where it was held that the assessee did not maintain regular accounts. It was not indicated anywhere as to whether the assessee was maintaining its accounts on cash basis or mercantile basis. The order passed by the appellate authority was set aside and the order passed by the Income Tax Officer was upheld by holding that the Income Tax Officer was justified in assessing the entire interest, in the assessment year 1982-83 and it was also held that the assessee chose to keep the accounts on cash basis and the entire amount of interest was received by him during the accounting year relevant to the assessment year 1982-83: 4. In view of the aforesaid findings of the Income Tax Appellate Tribunal itself that the assessee was maintaining its accounts on cash basis, the opinion on the question framed for determination by this court does not arise. 5. The reference application is disposed of accordingly. G.B. Patnaik, J. 6. I agree.