https://www.taxtmi.com/caselaws?id=65893 A retired High Court Judge appointed as Chairman of a Special Court under the A.P. Land Grabbing (Prohibition) Act, 1982 was treated as entitled to the same salary, allowances and perquisites as a serving High Court Judge. On that basis, house rent allowance paid in lieu of rent-free official residence fell within the exemption under section 22D of the High Court Judges (Conditions of Service) Act, 1954. The Tribunal followed its earlier view on the same point and held that the assessment was not erroneous or prejudicial to the interests of the revenue, so revision under section 263 of the Income-tax Act, 1961 was not justified. en-us Fri, 28 Jul 1995 00:00:00 +0530 Sat, 19 Feb 2011 11:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65893 A retired High Court Judge appointed as Chairman of a Special Court under the A.P. Land Grabbing (Prohibition) Act, 1982 was treated as entitled to the same salary, allowances and perquisites as a serving High Court Judge. On that basis, house rent allowance paid in lieu of rent-free official residence fell within the exemption under section 22D of the High Court Judges (Conditions of Service) Act, 1954. The Tribunal followed its earlier view on the same point and held that the assessment was not erroneous or prejudicial to the interests of the revenue, so revision under section 263 of the Income-tax Act, 1961 was not justified. Case-Laws Income Tax Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65893