Hypertension not treated as permanent physical disability under section 80U; deduction denied on the certificate and rule position.

Hypertension was held not to amount to a permanent physical disability for deduction under section 80U of the Income-tax Act, because the provision was directed to disabilities of a physical character such as blindness, loss of hearing, sensation or movement, and the medical certificate did not certify any such disability. The certificate only described essential hypertension as controllable, not completely curable, and as reducing active working capacity. Rule 11D, which later dealt with permanent physical disabilities for section 80U, was not in force for the relevant assessment years. The deduction was therefore denied.

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Issues: Whether hypertension could be treated as a permanent physical disability within the meaning of section 80U of the Income-tax Act, 1961 so as to entitle the assessee to deduction.

Analysis: Section 80U granted deduction only to a resident individual who was totally blind or suffered from a permanent physical disability that substantially reduced the capacity to engage in gainful employment or occupation. The provision contemplated disabilities of a physical character such as blindness, loss of hearing, sensation, or movement. The medical certificate relied upon did not certify any permanent physical disability; it only stated that the assessee suffered from essential hypertension, that the ailment was controllable though not completely curable, and that it reduced active working capacity. Rule 11D of the Income-tax Rules, which later dealt with permanent physical disabilities for section 80U, had not been introduced during the relevant assessment years.

Conclusion: Hypertension was not a permanent physical disability for the purposes of section 80U, and the assessee was not entitled to the deduction. The question was answered against the assessee and in favour of the Revenue.

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