2002 TAX. L. R. 218 ::(2002) 173 CurTaxRep 159 ::(2002) 1 Andh LT 37 ::(2001) 252 ITR 854 ::(2001) 119 Taxman 511 ::(2002) 166 Taxation 7

Andhra Pradesh High Court

Hon'ble Judge(s): S. R. Nayak, S. Ananda Reddy , JJ

Income-tax Act (43 of 1961) , S.15— Salary - Exemption in respect of HRA - Not available to retired High Court Judge, appointed as member of Commission of Enquiry. High Court Judges (Conditions of Service) Act (1954) , S.22-a, S.22-D, S.2(g)— A retired High Court Judge is not entitled to claim exemption in respect of House Rent Allowance (HRA) received by him as a member of Commission of Enquiry. The Income-tax Act does not provide any exemption in respect of House Rent Allowance payable to Judges of the High Courts. It is only the High Court Judges (Conditions of Service) Act, 1954, which has made provision exempting the House Rent Allowance payable to the High Court Judges from Income-tax, as per Ss. 22-A and 22-D of the High Court Judges (Conditions of Service) Act, 1954. If a retired Chief Justice or a retired Judge of a High Court is appointed by the State Government or the Central Government for any purpose or to any post, those appointments would be under the Government of India or the concerned State Government as the case may be, and those posts cannot be treated as constitutional posts of Chief Justice or Judges of a High Court to attract the provisions of S. 22-D of the High Court Judges (Conditions of Service) Act (1954). With the retirement, a Chief Justice or a Judge of a High Court ceases to be the Chief Justice or a Judge of a ....