9911796707
TMI Blog1985 (8) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... capacity to engage in a gainful employment or occupation. To that effect he has produced a certificate from a registered medical practitioner. Dr. K. Yadagiri, M. B. B. S. The ITO held that though the assessee is suffering from chronic Asthma for the last 25 years that does not mean that it is not curable. Sec. 80U contemplates about those physical disabilities which cannot be cured and has the ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be considered as a permanent physical disability. With such a disease one can attend to his employment or business activities. It does not reduce his capacity to engage in gainful employment occupation. Thus the assessee is not entitled for reduction under s. 80U. He distinguished the orders of the Tribunal reported in (1983) 3 ITD 295 (Bom) (Jyoti L. Gandhi vs. ITO, First) and in (1983) 3 ITD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears. This will clearly show that in the assessee s case the disease was not curable and it is a permanent disability which has the effect of reducing substantially his capacity to engage in gainful employment or occupation. As per Chambers Twentieth Century Dictionary the meaning of permanent is "remaining, or intended to remain, indefinitely. When the assessee has been suffering from chronic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 20 years. The Chandigarh Bench of the Tribunal held that taking into consideration the permanency and chronicity of the disease, an organic change of a permanent nature has come in the lungs of the assessee and he has been put in a physical disability by which his working capacity has been reduced and the assessee is entitled for that deduction under s. 80U. The above order squarely supports the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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