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TMI Blog2005 (4) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... T The judgment of the court was delivered by P. Krishna J.- The present reference under the Income-tax Act, 1961 (hereinafter referred to as "the Act"), is at the instance of the assessee. The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Act for opinion to this court: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the assessee was not 'totally blind' in keeping in view the clear finding of the doctor that the assessee is a blind person?" The reference relates to the assessment year 1982-83. The assessee is a partner in M/s. Bombay Motor Stores and enjoyed share income from the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ization) in the year 1972. In contra learned standing counsel submitted that the words totally blind used in section 80U mean only one thing that it is a case of stone blindness or complete blindness. He also referred in extenso to the medical certificate filed by the assessee and submitted that since in the medical certificate it is mentioned that "vision of the assessee" is limited, to hands movement only means that the assessee is not totally blind and, therefore, the authorities below were justified to deny deduction under section 80U of the Act. We have considered the respective submissions of learned counsel for the parties. We find that section 80U was introduced in the statute book for the first time by the Finance Act, 1968. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same is reproduced below: "This is to certify that Gurbux Singh whose signature is attested below has sympathetic opthalmia of the right eye with every severe chrioretinal reaction. His vision is limited to hand movement only. His left eye has already been excised. He is a blind person." In the said medical certificate two relevant things have been stated. Firstly, the vision of the applicant is limited to hand movement only, and secondly, he is a blind person. Learned counsel for the applicant has placed reliance upon the sentence certified by the doctor that the applicant is a blind person. On the other hand learned standing counsel has submitted that the vision of the applicant, as per medical report is limited to hand movement on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the WHO publication, 1966. In Ophthalmology the term "blindness" strictly refers to perceive light. Scientifically speaking a person can see an object only when light is reflected from the object and reaches the eyes of the person. Taking into account the pious aim and object of the introduction of section 80U in the Act by the Finance Act, 1968, we are of the opinion that total blindness under section 80U means an individual who is unable to perceive light. Total blindness does not mean that the person is totally unaffected by the happening around his surrounding. Judicial notice of this notorious fact can be taken into account that when one of the senses out of five senses of an individual is impaired or totally lost the other sens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictitious document or was not issued by a competent authority. Neither the court nor the Income-tax Department has any speciality in the subject of Ophthalmology and it is settled beyond doubt that the opinion given by the expert body is always accepted as final except in very rare cases. In this view of the matter, we are of the opinion that the Tribunal was not right in not giving due weight and value to the medical certificate and holding that the applicant is not a blind person. The said finding of the Tribunal being not in consonance with the medical certificate is liable to be set aside. In the totality of the facts and circumstances of the case, we are of the opinion that the assessee is a totally blind person and the Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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