1995 (1) TMI 65

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....iefly stated the facts of the case are that the petitioner is a practising lawyer. The petition relates to the assessment of income-tax for the assessment year 1979-80. He filed the return. Thereafter, he revised the said return claiming deduction under section 80U of the Income-tax Act, (for short, "the Act"), on the ground of permanent disability in his right eye. The Income-tax Officer, however....

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....-7). The petitioner suffered adverse orders on the basis of Circular No. 246 dated September 20, 1978. The orders, annexures P-1, P-3 and P-9 (under section 264 of the Act) are challenged in this writ petition. The respondents have filed the reply in oppugnation. I have heard both the sides. Counsel for the petitioner submitted as under: (a) The authorities have erred in not properly a....

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.... of the order as to its being perverse, irrational, bereft of application of the mind or without any evidentiary backing." Section 80U of the Act provides as under: "80U. Deduction in the case of permanent physical disability (including blindness). - In computing the total income of an individual, being a resident, who, at the end of the previous year, is suffering from a permanent physical ....