PRAYAGRAJ, July 21 -- Justice Sandeep Jain, a sitting judge of the Allahabad high court, has approached the high court, challenging the denial of exemption of statutory allowances prescribed under Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, from his total income after opting for the new tax regime.

The bench comprising Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi, asked the Central Board of Direct Taxes (CBDT) to provide information on the petition and fixed July 28 as the next date of hearing in the case.

Section 22D of the High Court Judges (Salaries and Conditions of Service) Act, 1954, exempts from income tax the value of a high court judge's official residence, conveyance fa...