9911796707
TMI Blog1982 (5) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... -1981. For this assessment year, the assessee filed the original return on 29-9-1980 declaring a total income of Rs. 20,470. This return was revised subsequently and, in this revised return, the assessee, inter alia, claimed relief under section 80U(ii) of the Act. The assessee also filed a certificate from a medical practitioner as proof of permanent physical disability. The ITO examined this claim but came to the conclusion that "the assessee's case is not covered under this section for the simple reason that disease, not a permanent physical disability from which the assessee is suffering, had not the effect of reducing substantially his capacity to engage in a gainful employment or occupation". After making the above observation, the IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese facts, the claim of the assessee is to be considered for relief under section 80U(ii). 5. Section 80U(ii) came on the statute book by an insertion by the Finance Act, 1968, with effect from 1-4-1969. This section was substituted by the Taxation Laws (Amendment) Act, 1970, with effect from 1-4-1971. It deals with deductions in the case of totally blind or physically handicapped resident persons. This section is a part of Chapter VI-A of the Act, dealing with the deductions to be made in computing the total income. The deductions given in this Chapter have been categorised as A, B, C and D and under each category there is a fasciculus of sections dealing with diverse deductions. Deductions under D category are called 'other deductions' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o his total blindness from a registered medical practitioner being an oculist; and (ii) in a case referred to in clause (ii), a certificate as to the permanent physical disability referred to in the said clause from a registered medical practitioner." A simple reading of the section shows that for purposes of claiming a deduction under this section, an individual, who is resident at the end of the previous year, in respect of an assessment year in which the deduction is claimed, should produce a certificate from a registered medical practitioner as to the permanent physical disability referred to in the said clause. The section shows that once the terms of the section are complied with, by the assessee individual, the deduction is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is concerned. Taking into consideration the permanency and chronicity of the disease, an organic change of a permanent nature has come in the lungs of the assessee and he has been put in a physical disability by which his working capacity has been reduced. This doctor's certificate is not in doubt but the authorities below have placed their own interpretation on this certificate to reject the claim of the assessee. This treatment given by the authorities below to the assessee is unjustified. 7. In the first instance the law givers have not given any discretion to the ITO to question the registered medical practitioner's certificate. Secondly, the nature of the disease mentioned in the certificate can disable a person if it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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