https://www.taxtmi.com/caselaws?id=63548 The Tribunal allowed the appeal, restoring the original order granting the deduction under Section 80U for a totally blind assessee. It criticized the Income-tax Officer's withdrawal of the deduction, emphasizing the duty to guide and grant relief to taxpayers. The decision highlighted the importance of fairness and adherence to legal provisions in tax assessments, particularly for vulnerable individuals. en-us Mon, 29 Feb 1988 00:00:00 +0530 Mon, 31 Jan 2011 16:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63548 The Tribunal allowed the appeal, restoring the original order granting the deduction under Section 80U for a totally blind assessee. It criticized the Income-tax Officer's withdrawal of the deduction, emphasizing the duty to guide and grant relief to taxpayers. The decision highlighted the importance of fairness and adherence to legal provisions in tax assessments, particularly for vulnerable individuals. Case-Laws Income Tax Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63548