1983 (2) TMI 114

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....ring income of Rs. 9,490. The assessee derives income from salary. He has claimed deduction of Rs. 5,000 under section 80U of the Income-tax Act, 1961 ('the Act'). A certificate in support of the claim from the registered Doctor was also filed. The learned ITO was of the view that permanent physical disability of the assessee has no effect of reducing substantially his capacity to engage him in ga....

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....ng substantially his capacity to engage in a gainful employment or occupation. A certificate to this effect was also issued by a registered medical practitioner. Apart from it, the Board has issued a circular and, inter alia, the said circular provides that if a person suffers from bilateral paralysis of lower limb, which is in the nature of a permanent physical disability, he is entitled to claim....

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....under orthopaedically handicapped and entitles for income-tax deductions. A copy of the certificate is in the paper book. The authorities below did not dispute the genuineness of the said document. Even before the Tribunal the learned departmental representative did not say regarding the genuineness of the said certificate. Under the circumstances, the certificate, as it is, shall be considered fo....

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..... In order to be eligible for abovementioned deduction of Rs. 5,000, the assessee will be required to furnish in respect of the first assessment year, for which the deduction as claimed, a certificate from a registered medical practitioner. 7. The assessee had filed such medical certificate. So, in view of section 80U read with the certificate, it is proved that the assessee suffers from a perm....