B.S.Dhillon, J.

1. The following question of law has been referred to us for our opinion at the instance of the Commissioner of Income-tax, Patiala :

" 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 account of HRA was not liable to be included in his taxable income ? "

2. The assessee, Mr. Justice M. S. Gujral, Chief Justice of the Sikkim High Court, was a judge of the Punjab and Haryana High Court at Chandigarh for the relevant period, i.e., the financial year ending 31st March, 1973. Since he was not allotted any Government accommodation, he was residing in his HUF bungalow No. 176, Sector 9. The HUF is headed by his father. The assessee received a sum of Rs. 1,960 as house rent allowance (hereinafter shortly called " the HRA ") which was claimed as exempt under Section 10(13A) of the I.T. Act, 1961 (hereinafter referred to as "the Act"), read with Rule 2A of the I.T. Rules, 1962 (hereinafter referred to as " the Rules "), framed under the Act, on the ground that though there was no actual expenditure incurred in connection with the HUF which is the owner of the house of which th