TaxTMI 
TaxTMI 
1987 (9) TMI 80
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....Act, 1961 was disallowed by the learned ITO with the following observation: "The assessee has further claimed deduction under s. 80-U to the tune of Rs. 10,000. The assessee has filed copy of the certificate from Dr. V.L. Kocher who has certified that the assessee is suffering from post-polio paralysis of right lower extremity with foot drops and as such physically handicapped person. The assessee was asked to explain that how it is a permanent physical disability entitling the assessee to claim deduction under s. 80U. Because the nature of the disability mentioned in the certificate firstly does not state that the disability is permanent and secondly it has not been certified that this disability has substantially reduced his capacity to....
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....enue's present ground before us is against that finding of the learned AAC. On behalf of the Revenue the learned departmental representative supported the assessment order on the point. On behalf of the assessee naturally the impugned findings was supported and outpatient ticket from the Irwin Hospital, New Delhi dt. 1st Nov., 1976 was also produced. It was the assessee's case before us that he was physically handicapped person and that the disability was permanent. According to the learned counsel the wrong finding was rightly vacated by the learned first appellate authority. 7. Rival submission have been heard and considered and record carefully perused. The assessee is said to be a civil contractor. The assessment order indicates that ....