9911796707
TMI Blog1991 (7) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... unt was utilised in household expenses. According to the assessee, his family considered of his wife and two children and that about Rs. 12,000 were household expenses. The ITO observed that in the earlier year the household expenses had been estimated at Rs. 18,000. He made addition of Rs. 5,000 on the ground that household expenses disclosed were on the lower side. That addition was confirmed by the AAC and the assessee is in further appeal before the Tribunal. 3. I have heard the parties on this point. I find that estimate made by the ITO about household expenses is fair and reasonable and addition of Rs. 5,000 was justified. I, accordingly, confirm the said addition. 4. The assessee claimed deduction in respect of stationery, elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Surgeon, Civil Hospital, Gandhi Nagar which is to the following effect: "This is to certify that Dr. Arunkumar B. Vyasa is examined by me. He has undergone total hip replacement Rt. Side in the year 1979 by Dr. K.T. Dholakia, Bombay. Due to this he is having permanent physical disability which affect hip capacity substantially to engage in a gainful employment. His disability is of permanent nature. Sd/- (Dr. D.P. Shah) Civil Surgeon Civil Hospital Gandhinagar." The ITO disallowed the claim by observing as follows : "During the course of hearing the assessee has claimed relief under s. 80U of the IT Act. In this respect assessee has filed certificate dt. 6th Dec., 1983 of Civil Surgeon of Gandhinagar, stating that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allahabad High Court is Sardar Harprit Singh vs. CIT (1991) 91 CTR (All) 43 : (1991) 187 ITR 679 (All), what is to be looked into by the authorities, while considering the question of allowing deduction under s. 80U, is as to whether the assessee suffer from a permanent physical disability which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation and that it is not a condition precedent for allowing the deduction under the said provision that the assessee should be unemployed or should not be earning anything and that merely because assessee was earning income from business, deduction under s. 80U should not be disallowed because had he not suffered from a permanent physical disability he c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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