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TMI Blog1988 (12) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... nt orders, her main source of income is from her personal business of money-lending. For all the years under appeal, she claimed deduction u/s. 80U of the Act. The ITO completed assessment for these three years simultaneously on 22-2-1984. The claim of the assessee for deduction u/s. 80U of the Act was negatived on the ground that the assessee's disease was not covered under the list of diseases as mentioned in the Board's Circular No. 246, dated 20-9-1978. The disease, to which the assessments find a reference was mentioned in the certificate filed by the assessee from a medical practitioner that she was under his treatment since August 1980 for acid peptic disease ; coronary Artery spasm extra cystolis. The Doctor, who gave the certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aksena v. ITO [1983] 3 ITD 151 (Indore) ; 2. Jyoti L. Gandhi v. First ITO [1983] 3 ITD 295 (Bom.) ; 3. M.S. Chaudhari v. ITO [1984] 12 ITD 354 (Ind.) (Sic) 4. ITO v. Khemraj Jain [1985] 323 TTJ (Hyd.) 346 ; 5. S. Viswanathan v. ITO [1987] 15 ITD 23 (Mad.) ; 6. ITO v. R.N. Sehgal [1987] 17 TTJ (Chd.) 18 ; 7. Kunwar Narayan Gupta v. ITO [1986] 24 TTJ (Asr.) 558. He also emphasised that, not only the ld. AAC did not appreciate the ratio of these judgments in proper perspective but also he proceeded on with the case in a manner not justified in law because he examined the Doctor at the back of the assessee and did not afford an opportunity of cross-examination to the assessee. He made a grievance that not only this, when the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven careful consideration to the rival submissions. We have also carefully perused the orders of the authorities below. The evidence filed in the form of paper book by the assessee includes the certificate issued by the Doctor on 2-1-1984 reads as under : " This is to certify that Mrs. Chandra Kanta Jhawar aged 52 years, female, resident of 208-M.G. Marg, Indore, is under my treatment since August 1980 for her Acid Peptic disease ; Coronary artery spasm extra systolis. Pursuant to these diseases her capacity to engage herself in a gainful occupation is substantially reduced. " 7. The certificate is issued by an eminent Physician and Cardiologist. When the Doctor was examined by the ld. AAC on summons, he confirmed before the ld. AAC th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is earning substantial income as interest and is paying professional tax for carrying on that work. Therefore, in the scenario of this factual backdrop, the issue is whether under section 80U, she is entitled to deduction. 9. We have perused the order of the Tribunal in the case of Om Prakash case, which was reported in Income-tax Tribunal decisions and we find that the Tribunal after examination of the relevant provisions of law made the following observation : " A simple reading of the section shows that for purposes of claiming a deduction under this section, an individual who is resident at the end of the previous year in respect of an assessment year which the deduction is claimed should produce certificate from a registered medica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the amendment. It appears that the observations of the Tribunal made in the case of Om Prakash that the section shows that the Legislature has not left anything to the Executive or for any subsidiary legislation so as to whittle down the relief granted by the Legislature were taken note of while making the amendment and the amendment has been made for authorising the CBDT to frame rules in this behalf. Be as it may, the position of law before the amendment governs the appeals before us. 12. From the certificate given by the doctor and from some of the questions about which replied of the doctor have been considered by the learned AAC, it appears that the disease from which the assessee was suffering was chronic and was effecting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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