TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether a retired High Court Judge appointed as Chairman of the Special Court under the A.P. Land Grabbing (Prohibition) Act, 1982 was entitled to exemption from income-tax in respect of house rent allowance under section 22D of the High Court Judges (Conditions of Service) Act, 1954, and whether the Commissioner could invoke section 263 of the Income-tax Act, 1961 on the footing that the assessment was erroneous and prejudicial to the interests of the revenue.
Analysis: The appointment as Chairman of the Special Court was restricted to persons who were or had been High Court Judges, and the Government orders showed that the appointee was to receive salary, allowances and perquisites equivalent to those of a serving High Court Judge. On that footing, the house rent allowance paid in lieu of rent-free official residence fell within the protection of section 22D of the High Court Judges (Conditions of Service) Act, 1954. The reasoning adopted in the earlier Tribunal decision treating a retired Judge in such a position as entitled to the same exemption was followed, and the assessment could not be regarded as erroneous or prejudicial to the interests of the revenue.
Conclusion: The assessee was entitled to exemption in respect of the house rent allowance, and the Commissioner's revision under section 263 was not justified.
TaxTMI 
