COMMISSIONER OF INCOME TAX Vs. RAJESHWAR PRASAD

JUDGEMENT

(1.) THE Income-tax Appellate 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 :

(2.) THE brief facts of the case are that the assessee is a purchase officer with SCI Kota. THE assessee claimed the house rent allowance exemption in spite of the fact that he was owning his own house. THE Income-tax Officer was of the view that the deduction is not allowable as per Rule 2A of the Income-tax Rules, 1962.

(3.) THE reference is accordingly answered in favour of the Revenue and against the assessee.