https://www.taxtmi.com/caselaws?id=70420 The Tribunal held that the Commissioner's order under section 263 of the Income-tax Act, 1961, challenging the deduction under section 80U for assessment years 1986-87 to 1988-89 was invalid due to lack of fair opportunity for the assessee to respond. The Tribunal emphasized the need for a medical certificate from a Registered Medical Practitioner to establish permanent physical disability under section 80U, disregarding subjective satisfaction of tax authorities on the impact of disability on gainful employment. Consequently, the Tribunal annulled the Commissioner's order and allowed the appeals in favor of the assessee. en-us Mon, 10 Jun 1991 00:00:00 +0530 Sat, 16 Apr 2011 10:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70420 The Tribunal held that the Commissioner's order under section 263 of the Income-tax Act, 1961, challenging the deduction under section 80U for assessment years 1986-87 to 1988-89 was invalid due to lack of fair opportunity for the assessee to respond. The Tribunal emphasized the need for a medical certificate from a Registered Medical Practitioner to establish permanent physical disability under section 80U, disregarding subjective satisfaction of tax authorities on the impact of disability on gainful employment. Consequently, the Tribunal annulled the Commissioner's order and allowed the appeals in favor of the assessee. Case-Laws Income Tax Mon, 10 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70420