BISHAMBAR DAYAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this reference under Section 256(1) of the INcome-tax Act, 1961, at the instance of the petitioner-assessee, the INcome-tax Appellate Tribunal has referred the following questions for our opinion :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Additional Commissioner had rightly held that the order passed by the Income-tax Officer under Section 142(1) of the Income-tax Act without including such compensatory allowance in the total income of the assessee was erroneous in so far as it is prejudicial to the interests of the revenue ?

(3.) FIRST, it is necessary to examine the constitutional provisions regarding the salaries of judges of High Courts. Article 221 of the Constitution of India provides as follows: