2023 (7) TMI 1287 - SCH - Income Tax

Denial of benefit of House rent allowance (HRA) to both husband and wife - recovery from the leave encashment to be paid to the petitioner of house rent was for the period from February 1986 up to March 2014, when the petitioner retired - both the petitioner and his wife have been residing in the same house belonging to the late father of the petitioner, but house rent allowance has been paid to the wife of the petitioner from February 1986 as well as to the petitioner too - As decided by HC, Government Order specifically provides that if both the husband and wife are in government service and if they are residing in the same accommodation, then house rent allowance can be claimed only by one of them and also provides that the same conditions would apply if the spouse was employed in Local Bodies, Educational Institutions, Universities, Public Enterprises, Corporations etc, etc and wife of the petitioner was an employee of the Oriental Bank of Commerce, an enterprise of the Central Government HELD THAT - We do not find any reason to interfere with the order impugned in this petition. The special leave petition is, accordingly, dismissed.

Summary

The Supreme Court dismissed the special leave petition as it found no reason to interfere with the impugned order. Pending applications were disposed of. Case citation: 2023 (7) TMI 1287 - SC Order. Justices: Aniruddha Bose and Sudhanshu Dhulia. Petitioner represented by Mr. P. K. Jain, AOR. Respondent represented by Mr. Bhakti Vardhan Singh, AOR.