1984 (10) TMI 61

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....pathy in advanced stage. (3) He shows aneurysmal dilatation of blood-vessels over the entire functions here and there. (4) He shows "exudates" spread all over functions and around muscular (region) area. (5) His vision with glasses in BE is 6/36. As a result of all these retinal disturbances, his eyesight in both eye has gone down and he has only 1/6th (one sixth) of normal vision. This definitely interferes which normal discharge of his duties which he can do only with difficulty. I would advice him rest and retirement from active work." The assessee's claim was admitted as the assessment had been made under s. 143(1) of the Act. His claim was again admitted under the above section in the asst. yr. 1979-80. In the asst. yr. ....

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....ficient to reject the assessee's claim. In this connection, he referred to three decisions of the Tribunal in the cases of M. S. Choudhari vs. ITO in ITA No. 871 (Ind/1983) dt. 19th Nov., 1983, Om Prakash, Mabala Cantt. vs. ITO, Ambala in ITA No. 134 of 1982 since published in (1982) Tax 67 (6)-57 and of Bombay Bench of the Tribunal in the case of B. P. Parikh vs. ITO, Jamnagar. On behalf of the department, reliance was placed on the decisions of the lower authorities. 3. I have considered the facts of the case. Sec. 80U reads as under: "80U 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 ....

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....tegory. For considering under this category, the blindness has to be excluded. Merely because the eyesight of the assessee below normal is not ground to hold that he was suffering from a permanent physical disability. The registered medical practitioner has merely mentioned that is definitely interfered with the normal discharge so his duties which he could to only with difficulty. The other diseases are diabetes and High Blood Pressure. Although both are constitutional diseases, but none of them either in normal life or even according to certificate of the medical practitioner has caused permanent physical disability to the assessee, I, therefore, hold that the assessee does not fall even in the second category. I, of course, agree with th....