JUDGMENT 1. The following question of law was referred by the Tribunal to the High Court: "Whether on the facts and in the circumstances of the case, the two sums of interest of Rs. 52, 397/- and Rs. 17,138/- received by the assessee were assessable to income-tax for the assessment years 1972-73 and 1973-74 respectively." 2. The High Court answered the question in the affirmative and against the assessee. The point in controversy was examined by this Court in the case of Rama Bai and Ors. v. Commissioner of Income Tax, A.P., Hyderabad and Ors. 1990 Supp SCC 699. In view of that decision, we set aside the order passed by the High Court and answer the question in the negative and in favour of the assessee. 3: The appeal is allowed. There will be no. order as to costs.