1979 (12) TMI 41

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....see, Mr. Justice M. S. Gujral, Chief justice of the Sikkim High Court, was a judge of the Punjab and Haryana High Court at Chandigarh for the relevant period, i.e., the financial year ending 31st March, 1973. Since he was not allotted any Government accommodation, he was residing in his HUF bungalow No. 176, Sector 9. The HUF is headed by his father. The assessee received a sum of Rs. 1,960 as house rent allowance (hereinafter shortly called "the HRA") which was claimed as exempt under s. 10(13A) of the I.T. Act, 1961 (hereinafter referred to as "the Act"), read with rule 2A of the I. T. Rules, 1962 (hereinafter referred to as "the Rules"), framed under the Act, on the ground that though there was no actual expenditure incurred in connectio....

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.... A similar question came up for consideration before this court in CIT v. Justice S. C. Mittal [1980] 121 ITR 503 and CIT v. Shri B. R. Tuli (I.T.R. Nos. 58 to 61 of 1979) [1980] 125 ITR 460 (P & H) and this court, vide Bench judgments dated 21st November, 1979, answered the question against the revenue and in favour of the assessees. It was held in Justice S. C. Mittal's case [1980] 121 ITR 503 (P & H) as under : " The provisions of section 10(13A) of the Act have been enacted to compensate the assessee regarding the expenditure incurred on payment of rent in respect of residential accommodation occupied by him. The main object for enacting this provision appears to be that in case an assessee actually suffers monetary loss by way of ....