VENKITESWARAN A K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The question referred to us for decision under S.256(1) of the Income Tax Act, 1961 by the Income Tax Appellate Tribunal, Cochin Bench is

(2.) Now the relevant facts of the case. The assessee who is an Income Tax Officer was posted at Ernakulam. In the return of income filed by him he claimed a deduction of Rs. 300/- by way of expenses under S.16(v) of the Income Tax Act, 1961 (hereinafter referred to as the Act). This was the amount of room rent paid by him in Ernakulam for his stay. According to him this expenditure was met wholly and exclusively in the performance of his duties and since by the conditions of his service he was forced to stay at Ernakulam the rent payable was wholly, necessarily and exclusively for such performance. This claim was disallowed by the Income Tax Officer and this was confirmed by the Appellate Assistant Commissioner. In the further appeal to the Appellate Tribunal the same decision was reached. The matter has been taken by way of reference to this court at the instance of the assessee.

(3.) According to the assessee he was staying alone at Ernakulam and this stay being necessitated solely by the conditions of his service he was entitled to the deduction claimed. The claim was made in regard to the assessment year 1964-65 and that was disallowed. That was again made in regard to the assessment year 1965-66. That too was similarly disallowed. The reference relates to the assessment year 1965-66.