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Case Law Details

Case Name : Challa Kondaiah And Ors. Vs Commissioner of Income-Tax and Anr. (Andhra Pradesh High Court)
Appeal Number : 2002(1) ALT 37, [2001] 252 ITR 854(AP)
Date of Judgement/Order : 06/09/2001
Related Assessment Year :
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Challa Kondaiah And Ors. Vs Commissioner of Income-Tax and Anr. (Andhra Pradesh High Court)

The sumptuary allowance is a specific benefit provided to judicial officers in India to cover entertainment expenses. This allowance raises the question of whether it is exempt from income tax. This article delves into the legal framework governing the sumptuary allowance, including relevant sections of The Supreme Court Judges (Salaries and Conditions of Service) Act, 1958, and The High Court Judges (Salaries and Conditions of Service) Act, 1954. Additionally, it examines court decisions and interpretations by the Income Tax Appellate Tribunal to determine the tax treatment of this allowance.

In the case of Challa Kondaiah And Ors. Vs Commissioner of Income-Tax and Anr. (Andhra Pradesh High Court), the petition concerned whether the late Justice Challa Kondaiah, former Chief Justice of the Andhra Pradesh High Court, was entitled to exemption on his house rent allowance (HRA) received as a Member of a Commission of Enquiry. The court considered whether his post-retirement appointment entitled him to the same exemptions as sitting High Court judges under Section 22D of the High Court Judges (Conditions of Service) Act, 1954. The court ruled that retired judges do not qualify for such exemptions, affirming the Commissioner of Income-tax’s decision to revise the assessment order, thereby dismissing the writ petition.

THE SUPREME COURT JUDGES (SALARIES AND CONDITIONS OF SERVICE) ACT, 1958

SECTION 2(e)

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduadte from St Aloysius College, Mangalore . View Full Profile

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One Comment

  1. cavkshetty says:

    It is being claimed that the honble Income Tax Appellate Tribunal – Jaipur in its decision dt 14.09.2018 in the case of Shilpa Sameer vs ITO, Jaipur [ITA 818/JP/2016] & decision dt 19.06.2018 in the case of Shri Ajay Godara Vs ITO [ITA No. 614/JP/2016] had held that the Sumptuary Allowance is exempt. A careful reading of the decisions makes it clear that the Tribunal did not held so and in fact discussed the HC /SC Judges Acts too. What was held in this decision is that the Sumptuary Allowance is to be treated as “Entertainment Allowance”

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