1998 (11) TMI 85

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..... bted by the Commissioner. He nevertheless rejected the petitioner's petition for relief under section 80U of the Act on the ground that he was a partner in a firm which carried on trade in vegetables and he, had been assessed to income-tax from the year 1975. In his application, the assessee bid stated that he was unaware of his right to seek the relief earlier and that he filed the application fo .....

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..... held on the ground that the person who seeks the relief has an income, The Commissioner has not made the order by applying the relevant criteria. The physical disability not having been disputed, it can be assumed that it had an impact on the extent of income the assessee could earn, The sale of vegetables even in wholesale would require physical movement and such movement causes some difficulty t .....

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