Order :

(Per S.R. Nayak, J.)

This writ petition was initially filed by Late Justice Challa Kondaiah, a former retired Chief Justice of High Court of Andhra Pradesh. While writ petition was pending, he died and his LRs were brought on record as petitioners 2 to 5 by order of the Court dated 21-8-2001 passed in WPMPNo. 21006 of 2001.

2. A short question that arises for decision in this writ petition is whether the deceased-petitioner was entitled to claim exemption in respect of House Rent Allowance (HRA) of Rs. 30,000/- received by him during the accounting year corresponding to assessment year 1989-90 as a Member, Commission of Enquiry.

3. The assessee after retirement as Chief Justice of the Andhra Pradesh High Court was appointed as Member, Commission of Enquiry, by the Government of Andhra Pradesh to enquire into cases under Urban Land Ceiling Act, 1976. The Income Tax assessment of the assessee for the assessment year 1989-90 was completed under Section 143 (3) on 27-11-1990 on a total income of Rs. 1,29,680/- by the Income Tax Officer, Ward 4 (3), Hyderabad, the 2nd respondent herein. Subsequently, the assessment records relating to the assessee were examined by the Commissioner o