1989 (5) TMI 80

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....e's ill-health was only a temporary phase requiring rest to recover and not a permanent state leading to his not being able to do any work. According to the ITO the doctor had advised the assessee not to undertake more strenuous work but had not prohibited him from doing any work requiring "normal physical and mental capacity". Before the ITO the assessee had filed also another certificate as follows; being medical certificate from one Dr. Kiran J. Shah dated 18-2-82: " This is to certify that Mr. Manubhai K. Mehta has suffered from acute inferior wall myocardial infraction. He is disable to do any strenuous and active work at present. " The ITO noticed that for the assessment year 1984-85 the assessee had shown salary income of Rs. 4....

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....ot have had the misfortune of being incapacitated sometime before the retirement date he would have had this benefit of exemption. Secondly an employee who retires in the normal course would get this exemption even though after retirement he may take on another employment. Therefore, in our view the word "incapacitated" here has to be interpreted to mean that this incapacity need not be permanent. All that is necessary is that the incapacity must result in the employee leaving his employment. Moreover the doctor, in such a case as the present one, can certify only regarding present condition of the employee concerned and state the reasonable period required for rest and recovery. He cannot be expected, in a case such as the present one, to ....