1999 (6) TMI 7

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....U J.---This is rather a curious case where the Appellate Tribunal has upheld the claim by a practising chartered accountant with substantial income, that he is entitled to the benefit of section 80U of the Income-tax Act, 1961, on the ground that he suffered from "hypertension" for ten years. Strangely enough even though the doctor, whose certificate produced by the assessee, did not state that su....

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....physically handicapped resident persons.---In computing the total income of an individual, being a resident, who, as at the end of the previous year,--- (i) is totally blind, or (ii) is subject to or suffers from a permanent physical disability (other than blindness) which has the effect of reducing substantially his capacity to engage in a gainful employment or occupation, there shall be....

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....the purposes of deduction under section 80U came to be introduced in the rules only with effect from April 1, 1985. The doctor who certified the illness of the assessee, had not certified that the assessee was suffering from any permanent physical disability. All that is set out in the certificate is that the assessee is suffering from essential hypertension for the past ten years, that the dis....