TMI Blog1979 (11) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, Chandigarh (hereinafter referred to as "the Tribunal"), in respect of I.T.A. Nos. 153, 145, 493 and 494 of 1977-78, for the assessment years 1972-73 to 1975-76, respectively, has been referred to us by the Tribunal at the instance of the revenue : "Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the amount received by the assessee on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. Act, 1961 (hereinafter referred to as "the Act") read with r. 2A of the I.T. Rules, 1962 (hereinafter referred to as "the Rules"). On appeal filed by the assessee before the AAC, it was pleaded that the exemption of HRA was wrongly disallowed as the assessee by living in his own house and by paying tax on the annual letting value of the self occupied house, actually incurred, expenditure wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his house himself, the provisions of s. 10(13A) of the Act read with r. 2A of the Rules, shall stand satisfied. The pleas raised by the assessee were accepted by the AAC. The revenue filed an appeal before the Tribunal which appeal was dismissed. The Tribunal held that there cannot be a dispute regarding the proposition that the rules framed under a statute acquire same importance as statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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