JYOTI L GANDHI Vs. FIRST INCOME TAX OFFICER
INCOME TAX APPELLATE TRIBUNAL
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(1.) THESE three appeals, filed by the same assessee, involve a common question for consideration. They are, therefore, disposed of by a common 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 8OU of the Income-tax Act, 1961 ('the Act'). In support of her claim, the assessee produced the following medical certificate :
Miss Jyoti Lalchand Gandhi aged about 10 years, residing with her parents at 9-AWoodIand, 67 Peddar Road, Bombay 26 is mentally retarded since birth. Her disability is permanent. She cannot be engaged in any gainful occupation.
Sd/- 27-5-1976 Dr. V.K. Habbu, MBBS Reg. No. 11535.
The ITO observed that deduction under Section 80U was allowable only if the assessee was totally blind or that he/she suffers from permanent physical disability which had the effect of reducing substantially his/her capacity to engage in a gainful employment or occupation. According to him, the assessee was neither totally blind nor suffered from permanent physical disability (as distinguished from mental disability) and as such, she did not qualify for the deduction under Section 80U.
(3.) 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.;
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