9911796707
TMI Blog2001 (9) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... hat arises for decision in this writ petition is whether the deceased-petitioner was entitled to claim exemption in respect of house rent allowance (HRA) of Rs.30,000 received by him during the accounting year corresponding to the assessment year 1989-90 as a Member, Commission of Enquiry. The assessee, after retirement as Chief justice of the Andhra Pradesh High Court, was appointed as Member, Commission of Enquiry, by the Government of Andhra Pradesh to enquire into cases under the Urban Land Ceiling Act, 1976. The income-tax assessment of the assessee for the assessment year 1989-90 was completed under section 143(3) on November 27, 1990, on a total income of Rs.1,29,680 by the Income-tax Officer, Ward 4(3), Hyderabad, the second respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of the house rent allowance of Rs.30,000 received by him as a Member, Commission of Enquiry. The said contention was rejected by the Commissioner of Income-tax and he revised the assessment order dated March 26, 1993, passed by the second respondent and set aside the same with a direction to the Assessing Officer to reframe it, taking into consideration the legal position relating to exemptability of house rent allowance as recorded by him in his order. Hence, this writ petition assailing the validity and legality of the order of the Commissioner of Income-tax dated March 26, 1993. Sri M. Srinivas Rao, learned counsel appearing for the petitioners, while assailing the impugned order of the Commissioner of Income-tax would contend tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial residence provided to a judge under sub-section (1) of section 22A or the allowance paid to him under sub-section (2) of that section; (b) the value of the conveyance facilities provided to a judge under section 22B; (c) the sumptuary allowance provided to a judge under section 22C; (d) the value of leave travel concession provided to judge and members of his family, shall not be included in the computation of his income chargeable under the head 'Salaries' under section 15 of the Income-tax Act, 1961." The word "judge" is defined in section 2(g) of the Act as under: " 'judge' means a judge of a High Court all includes the Chief justice; an acting Chief Justice, an additional Judge and all acting judge of the High Court;" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for any purpose or to any post would not revive his status as Chief justice or judge of a High Court. It is equally important to notice that the State Government is incompetent to grant exemption from payment of tax in respect of house rent allowance paid by it to its appointees. As noticed above, the Income-tax Act as such does not grant any exemption from payment of income-tax in respect of the house rent allowance paid to the High Court judges. A retired judge who has been appointed by the State Government or the Central Government to any post cannot be brought under the purview of the High Court judges (Conditions of Service) Act, 1954, and he, therefore, cannot claim exemption from income-tax in respect of the house rent allowance re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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