1982 (9) TMI 100

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....on order. 2. The assessee is a mentally retarded person. In the course of assessment proceedings for the assessment years 1975-76 to 1977-78, she claimed deduction under section 80U of the Income-tax Act, 1961 ('the Act'). In support of her claim, the assessee produced the following medical certificate : "Dr. V.K. Habbu Plot 70, Vallabh Nivas, MBBS Sion West, Bombay-22 Tel. 473606 R....

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....0U. 4. On appeal, the AAC agreed with the ITO and confirmed his orders. Aggrieved by the consolidated order of the AAC for each of the assessment years under consideration, the assessee has filed the present appeals. 5. Before me, the learned representative of the department contended that 'physical' disability was different from 'mental' disability. According to him, section 80U provided fo....

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....ed that the brain is a part and parcel of a human body. In fact nervous system of a person is the moving force behind each and every activity of his body and the mal-functioning of the brain can result in paralysis and various other physical disabilities and deformities. That being so, the mental disability of a man cannot be isolated from his physical disability and as such, the mental disability....