1998 (9) TMI 58

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....ility exists from January, 1979. The relief under section 80U of the Act was sought for the assessment years 1986-87 to 1988-89. The application revision petition under section 264 of the Act was filed on April 13, 1990. The Commissioner rejected the application on the ground that the assessee's income rose from Rs. 29,790 in 1986-87 to Rs. 49,040, in 1988-89 and so it could not be said that the physical disability had led to reduction in his capacity to engage himself in gainful employment or occupation. The income derived by the assessee was by money-lending and from shares from certain firms. The assessee also owned immovable properties. Learned counsel for the assessee contended that the order of the Commissioner is plainly contrary ....

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.... one of the categories specified below, namely :-- (a) permanent physical disability of more than 50 per cent. in one limb ; or (b) permanent physical disability of more than 60 per cent. in two or more limbs ; or (c) permanent deafness with hearing impairment of 71 decibels and above ;or (d) permanent and total loss of voice. The assessee here suffers from physical handicap of more than 50 per cent. in one limb as seen from the certificate issued by the doctor. The physical disability of the assessee, therefore, is one which clearly falls within rule 11D, clause (i)(a) and is thus "physical disability" for the purpose of section 80U of the Act. Having regard to the beneficial object of these provisions, the further enquiry a....