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TMI Blog1985 (10) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Act, for a sum of Rs. 10,000 on the ground that due to illness in August, 1982 the professional income had considerably reduced for loss of speech, rigidity of joint and Tremors. Reliance was placed on the medical certificate dt. 17th June, 1983 of Dr. Ashok Kumar Sharma, D.O.M.S., M.B.B.S., Janta Eye Hospital, Bhatinda filed alongwith the return. The ITO relying on the Board's Circular No. 246 dt. 20th Sept., 1978, which was shown to the counsel of the assessee, observed that the disease/illness was not identical with the disease noted in the above Circular. Therefore, deduction claimed under s. 80-U was not acceptable. Accordingly, he rejected the claim of the assessee referred to above. 2.1. In appeal the assessee failed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case. Relying on the paper book and extracts of Text book of the practice of Medicine page 6 and a Circular No. 375 as well as paper book from pages 3 4 Parkinson's Disease, a Booklet for patients and their families by R. B. Godwin-Austen, page 1 of the Supplementary paper Book, which show that the Department has accepted the income of the assessee in the asst. yrs. 1984-85 and 1985-86 at 'nil' and extract from the Oxford Textbook of Medicine pages 5 to 15, the ld. counsel for the assessee contends that the assessee is entitled to s. 80U relief. The ld. counsel for the assessee has stated at the bar that he is meeting the assessee, who is an Advocate, to have instructions from him and has found that the assessee has lost powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , while both the hands had developed tremors. There is no doubt that Dr. Ashok Kumar Sharma has not added the words in the aforesaid certificate that the assessee is having permanent physical disability on account of perkinsonism. It is also on record that the assessee has been suffering from this disease since 1979. It is on record that the assessee is in advance stage of this disease. The legal profession wants the lawyer (advocate) to show his performance before the Courts or judicial functionaries, which is there if the advocate in having power of speaking. It is also noted that the advocate should have power of writing though it is not so important as that of power of speaking. The disease admittedly takes away the power of speaking of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the medical certificate does not show that the assessee is suffering from a permanent physical disability and, therefore, the assessee is not entitled to s. 80U relief and the statement of the ld. counsel for the assessee at the bar cannot take the place of medical certificate. He further contends that the statement at the bar of an advocate should not take preference to the medical certificate of the Doctor, who is an expert. I am not inclined to accept the contention of Shri Sud in view of the fact that the Doctor is mainly an expert and, therefore, its certificate is nothing else than an opinion of an expert in writing. The advocate, who is meeting the assessee, is aware of his condition and is stating at the bar that the assessee on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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