Law:

Section:

Section 80U of the Income-tax Act, 1961 - Deductions - Blind or physically handicapped persons - Whether fact that person has substantial income by itself can be a criterion for determining whether disease or disability with which he is suffering has resulted in reducing his capacity to gainful employment - Held, no - Assessee suffered from deafness to extent that he could not hear from a distance of two-three feet even with help of hearing aid - Whether assessee would be entitled to relief under section 80U - Held, yes CASES REFERRED TO Anand Prakash Saksena v. ITO [1983] 3 ITD 151 (Indore) [Para 2] and CIT v. Bhagwat Prasad P. Parikh [1999] 239 ITR 645 (Guj.) [Para 2]. Manish R. Bhatt for the Applicant. V.J. Desai for the Respondent. JUDGMENT R.K. Abichandani, J. - The Tribunal, Ahmedabad Bench 'B', has referred the following question for the opinion of this Court : "Whether, on the facts and in the circumstances of the case, the assessee is entitled to in law to the relief under section 80U of the Income-tax Act, 1961 ?" 2. The assessee has claimed relief under section 80U of the Income-tax Act, 1961 ('the Act') under which, in the case of physically handicapped persons, deduction of a sum of Rs. 10,000 was permissible at the relevant time. The ITO rejected the claim, but the AAC allowed the same. The Tribunal, following the decision of Indore Bench in the case of Anand Prakash Saksena v. ITO…

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