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TMI Blog1991 (1) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... has been operated on 8-11-1978 for Glaucama in right eye. He has glaucamatous optic with no visual in the right eye. There is permanent disability to the extent of 55%. " 4. Based on the aforesaid certificate, the assessee claimed that he was entitled to deduction as contemplated under section 80U of the Act. In the assessment framed under section 143(3) of the Act, the ITO did not accept the assessee's claim in the following manner : " As per the provisions of section 80U, 'In computing the total income of an individual being a resident, who at the end of the previous year is totally blind . . . . . there shall be allowed a deduction of a sum of Rs. 15,000'. Doctor's certificate produced by the assessee clearly mentions that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee's claim for deduction under section 80U of the Act on the ground that the assessee was blind in one eye only and was not totally blind. He further went on to argue that since the provisions of section 80U of the Act are meant to help handicapped persons, we should place interpretation in such a way that they get benefit under that section. The learned representative for the department, on the other hand, supported the action of the IT authorities. In this connection, he highlighted the fact that the deduction under section 80U of the Act is granted to an assessee who is totally blind. 7. I have considered the rival submissions of the parties and I do not find any merit in the stand taken on behalf of the assessee. Section 80U, as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be regarded as a permanent physical disability for the purposes of clause (ii) of sub-section (1) of section 80U if it falls in any one of the categories specified below, namely : (a) permanent physical disability of more than 50 per cent in one limb ; or (b) permanent physical disability of more than 60 per cent in two or more limbs ; or (c) permanent deafness with hearing impairment of 71 decibels and above ; or (d) permanent and total loss of voice. " 8. On proper reading of the aforesaid provision, it is quite clear that relief under section 80U could be granted to a blind person if he is totally blind. The provisions of Rule 11D are applicable only in the case of the persons who are subject to or suffer from a permanent phys ..... X X X X Extracts X X X X X X X X Extracts X X X X
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