Penal interest by court on income tax authorities - taxable or not?

Dear Sir, 1. I was denied permission to file Revised Returns for previous seven years, to claim refund of excess Income Tax deposited by me. I approached High Court Punjab and got the relief : 2. An extract of High Court Order of Punjab and Haryana is given below :- “Writ petition is allowed and the amount of income tax paid by the petitioner for the relevant years be refunded to him along with interest @ 9% within one month of this order along with costs of Rs. 1 Lac. If payment is not made within the stipulated time then interest @ 18% be made, till the full amount is paid." 2. The Income Tax authorities issued Rectification Order u/s 154 of Income Tax and credited the following amount :- (a) Excess Income Tax paid earlier - Rs. 8,40,057 (b) Interest @ 18% - Rs. 22,89,274 (c) Costs - Rs. 1,00,000 3. Kindly advice whether the above amount is Taxable or not. If not Taxable then under which column it is to be reflected in ITR-1. My advocate told me that it is all tax free, but, I am not sure about it. 4. Please advice.