9911796707
TMI Blog1989 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1982-83, the only issue which arises for consideration is whether a person suffering from heart disease is eligible to a deduction of Rs. 10,000 u/s 80-U of the Act. 2. The assessee, an individual in this case aged 68 years, was suffering from heart disease. Initially, a total income of Rs. 41,225 was declared. However, subsequently, this income was revised to Rs. 31,255 after availing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sease with which the assessee was suffering could not restrict him to be engaged in gainful employment and that it did not constitute an actual physical disability preventing him from actually earning income. 3. Before us, great reliance was placed by the learned counsel for the assessee on a decision of Ahmedabad Bench of the Tribunal given in I.T.A. No. 248 (Ahd.)/81 dated June 1982, copy of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, taking a practical view, that the Bench, having satisfied itself on the facts and in the circumstances of that case, came to a conclusion that on account of this illness the assessee's earning capacity stood reduced. Moreover, Rule 11D, though it had come into effect with effect from 1-4-1985, was not considered by the Hon'ble Bench. However, in the present case, it is seen that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decibels and above ; (d) permanent and total loss of voice." It is accordingly seen that the intention of the legislature to give relief u/s 80-U was only to those persons who suffer from a permanent physical disability of the one described in the Rule. In the modern tensionful way of life, it is not too uncommon for persons living in metropolitan cities to suffer from acute mental tension r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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