9911796707
TMI Blog1989 (4) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... e by way of deduction from total income on account of total blindness or a permanent physical disability which has the effect of reducing substantially the assessee's capacity to engage in a gainful employment or occupation. 2. The assessee suffered from chronic recurrent acute Bronchial Asthma and in support thereof produced a certificate from a Doctor. The ITO rejected the assessee's claim sayi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since 1970. We are dealing with the case for assessment year 1981-82. So, the Doctor's certificate also talks of this ailment for about 10 years prior to the period of relevant previous year. Against this background, we can consider the Tribunal's decisions cited by the assessee's learned counsel. They are as follows :-- (i) In the case of Shri Khemraj fain [IT Appeal Nos. 162 and 163 (Hyd.) of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bombay. (ii) Indore Bench decision in Anand Prakash Saksena v. ITO [1983] 3 ITD 151. In that case, the assessee was an IAS officer and had become almost deaf. On account of that deficiency, he could not attend usefully some meetings etc. On page 154 of the report, the Tribunal took note of the position that the assessee had been in employment since the year 1951 and if he were not suffering fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pulmonary Tuberculosis with Bronchial Asthma. Obviously, Pulmonary Tuberculosis is a permanent disability which mere Bronchial Asthma is not. This case is also distinguishable. 5. Thus, none of the Tribunal's decisions cited on behalf of the assessee really helps him. The Board's circular also clarified merely (in 1984) that the list given in the earlier circular of 1978 was not exhaustive. If an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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