Law:

Section:

Section 80U of the Income-tax Act, 1961 - Deductions - Blind or physically handicapped persons - Assessment year 1982-83 - Whether term 'total blindness' under section 80U means an individual who is unable to perceive light and not that he is totally unaffected by happening around his surrounding - Held, yes - Whether where assessee, who had been certified to be a blind person, was able to perceive from hand movement, it could not be said that he was not totally blind within meaning of section 80U - Held, yes - Whether where doctor, who had issued medical certificate to assessee to effect that he was blind person, was specialized in ophthalmology, it was not open to department to say otherwise - Held, yes Words and Phrases : 'totally blind' as occurring in section 80U of the Income-tax Act, 1961 prior to its amendment with effect from 1-4-1990 FACTS The assessee claimed deduction under section 80U. He also filed medical certificate in support of his claim. The ITO refused the deduction holding that 'vision of the assessee' was limited, to hands movement only meant that the assessee was not totally blind. On appeal, the assessee remained unsuccessful before the first appellate authority as well as before the Tribunal. On reference : HELD The medical certificate issued by the assessee's doctor stated that the vision of the assessee was limited to hand movement only and that he was a blind person. [Para 5] Different definitions and terms for blindness such as total blind- ness. economic blindness, legal and social blindness are in vogue in different countries. So much so that 65 definitions of 'blindness' are listed in WHO publication, 1966. In ophthalmology, the term, blindness, strictly relates to the inability to perceive the light. Scientifically speaking, a person can see only object when light is reflected from the object and reaches to the eyes of the person. Taking into account the pious aim and object of the introduction of section 80U by the Finance Act, 1968, the term 'total blindness' under section 80U means an individual who is unable to perceive the light. The term 'total blindness' does not mean that the person is totally unaffected by the happening…

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