B.S.Dhillon, J.

1. The following question of law arising out of the order of the Income-tax Appellate Tribunal, Chandigarh 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 account of house rent allowance was not liable to be included in his taxable income for each of the four years ? "

2. The brief facts giving rise to these references may thus be stated. The assessee, Mr. Justice B. R. Tuli (as he then was), a retired judge of the Punjab and Haryana High Court, received Rs. 2,520 as house rent allowance (hereinafter shortly referred to as " HRA "), for each of the first three years under reference and for the fourth year Rs. 2,488 as a sitting judge of the High Court, The HRA was subjected to tax by the ITO in each of the four years on the ground that the respondent (Shri B. R. Tuli) lived in his own house at No. Ml, Sector 9-B,