9911796707
TMI Blog1995 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ition relates to the assessment of income-tax for the assessment year 1979-80. He filed the return. Thereafter, he revised the said return claiming deduction under section 80U of the Income-tax Act, (for short, "the Act"), on the ground of permanent disability in his right eye. The Income-tax Officer, however, disagreed and denied the deduction by order of assessment dated December 11, 1981 (annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 20, 1978. The orders, annexures P-1, P-3 and P-9 (under section 264 of the Act) are challenged in this writ petition. The respondents have filed the reply in oppugnation. I have heard both the sides. Counsel for the petitioner submitted as under: (a) The authorities have erred in not properly appreciating section 80U of the Income-tax Act, 1961. (b) The erroneous approach is manifeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y evidentiary backing." Section 80U of the Act provides as under: "80U. Deduction in the case of permanent physical disability (including blindness). - In computing the total income of an individual, being a resident, who, at the end of the previous year, is suffering from a permanent physical disability (including blindness) or is subject to mental retardation, being a permanent physical disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is petition and quash the orders annexures P-1, P-3 and P-9, and hold that the petitioner is entitled to get the advantage of deductions in accordance with section 80U of the Act. The respondents shall, therefore, assess the petitioner for the assessment years in question in accordance with this direction. The petition is thus allowed in terms indicated above, but without any order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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