2002 (1) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 80U of the said Act. The question referred to us is, therefore, answered in the affirmative in favour of the assessee. - - - - - Dated:- 8-1-2002 - Judge(s) : R. K. ABICHANDANI., K. A. PUJ. JUDGMENT The judgment of the court was delivered by R.K. ABICHANDANI J.-The Income-tax Appellate Tribunal, Ahmedabad Bench "B", has referred the following question for the opinion of this cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner. It is pointed out to us that Bhagwatiprasad P. Parikh's case was taken to the High Court and by the decision of this court in CIT v. Bhagwati Prasad P. Parikh [1999] 239 ITR 645, it was held that the fact that the person has a substantial income by itself cannot be a criteria for determining whether the disease or the disability with which the person is suffering has resulted in reducing h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X