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Section 256(2) of the income-tax act, 1961-Reference-Question of law-Tribunal allowed assessee's claim for exemption under section 23(3) on finding that assessee resided in official residence in new Delhi by reason of employment and kept residential building owned by him in Delhi vacant-Whether any referable question of law arose from tribunal's order-Held, no Facts The assessee, a sitting Judge of the Delhi High Court, had to reside at the official residence provided by the Government in New Delhi, even though he had his own residential house at Delhi which he kept vacant. The Tribunal held that the assessee was entitled to exemption binder section 23(3) and refused to make reference under section 256(1). On application under section 256(2), the revenue's contention was that New Delhi and Delhi were the same place and that, therefore, the Tribunal's view that the assessee was entitled to exemption under section 23(3) gave rise to a question of law. Held When the Tribunal had determined that the assessee had to reside at his official residence by reason of his office, it followed that he was residing at some other place in a building not belonging to him because of the reasons mentioned in section 23(3) . The section would apply in all those cases where officials and dignitaries, under the Constitution of India and even otherwise, had to reside in official residences instead of their own residences by reason of their office, and so, in the instant case, the exemption would be available to the assessee. Moreover, the reference in the section is to other place and not other town. Since the answer to the questions raised was self-evident, no reference under section 256( 2) was called for. IT CASE NO. 52 OF 1981. Wazir Singh for the Applicant. G.C. Sharma and R.K. Raghavan for the Respondent. JUDGMENT KAPUR, J.-This is an application under section 256(1) of the Income-tax Act, 1961 ('the Act') claiming that a question of law arises out of the Tribunal's order. The question claimed is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the assessee was entitled to the exemption claimed under…

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