1993 (10) TMI 73

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....ppellate Tribunal has referred the following question of law arising out of its order dated June 24, 1983, in respect of the assessment year 1981-82 under section 256(1) of the Income-tax Act, 1961 : "Whether the Appellate Tribunal is right in law in holding that the house rent allowance received by the assessee occupying his own house and not actually paying any rent, is exempt under section 1....

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.... the provision appears to be that in case an assessee actually suffers monetary loss by way of expenditure or otherwise in respect of residential accommodation occupied by him and if he is compensated by his employer in that case, subject to the limitations imposed under the Act and the Rules, the allowance paid to him by the employer shall be exempt from income-tax. Then the court added that an a....

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....tial accommodation occupied by the assessee, to such extent . . . as may be prescribed having regard to the area or place in which such accommodation is situate and other relevant considerations. Explanation.-For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply in a case where (a) the residential accommodation occupied by the assessee is owned by hi....

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....s not the case here. It may also be observed that the view of the Punjab and Haryana High Court has been dissented from by the Delhi, Karnataka and Andhra Pradesh High Courts in All India Lakshmi Commercial Bank Officers' Union v. Union of India [1984] 150 ITR 1 (Delhi) ; Patil Vijaykumar v. Union of India [1985] 151 ITR 48 (Kar) and M. Krishna Murthy v. CIT [1985] 152 ITR 163 (AP) respectively. I....