COMMISSIONER OF INCOME TAX Vs. NARENDRA R OZA

JUDGEMENT

(1.) THE Tribunal, Ahmedabad Bench 'B', has referred the following question for the opinion of this Court :

(2.) THE assessee has claimed relief under S. 80U of the IT Act, 1961, under which, in the case of physically handicapped persons, deduction of a sum of Rs. 10,000 was permissible at the relevant time. The ITO rejected the claim, but the AAC allowed the same. The Tribunal, following the decision of Indore Bench in the case of Anand Prakash Saksena vs. ITO (1983) 3 ITD 152 (Ind) and the decision rendered by it in Bhagwatiprasad P. Parikh, held that the assessee was entitled to the deduction under S. 80U of the said Act and confirmed the order of the AAC.