2006 (8) TMI 136

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....t, 1961?" The present reference relates to the assessment years 1978-79 ,and 1979-80. Briefly stated the facts giving rise to the present reference are as follows: The assessee, an individual was living in the house owned by him. The Income-tax Officer, however did not accept the claim of exemption to the extent of Rs. 4,800 under section 10(13A) of the Act on the ground that the assessee was residing in his own house and was not paying any rent. The assessee appealed to the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) accepted the claim of the assessee and held that to the extent of Rs. 4,800 the assessee was entitled to exemption as laid down under section 10(13A) of the Act. The Income-tax....

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....e-tax (Appeals) is upheld." We have heard Sri Shambhoo Chopra, learned standing counsel appearing for the Revenue. Nobody has appeared on behalf of the respondent-assessee. Learned standing counsel submitted that it is not in dispute that the respondent-assessee was living in his own house, therefore, the question of payment of rent to anybody did not arise. According to him, whatever may have been position regarding grant of exemption under section 10(13A) of the Act. In view of the Explanation which was inserted by the Taxation Laws (Amendment) Act, 1984, with effect from April 1, 1976, the provisions of clause (13A) of section 10 of the Act cannot be applied in a case where the residential accommodation occupied by the assessee is ....