K S SRINIVASAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner has filed these writ petitions seeking a writ of mandamus to quash the proceedings of the respondents whereby the petitioner was rejected the relief under Section 80U(1)(ii) of the Income-tax Act and directing the respondents to grant the said relief.

(2.) THE case of the petitioner is that he is an employee in the Standard Chartered Bank, Madras, as assistant. He filed the income-tax returns for the years 1985-86, 1986-87 and 1987-88. After filing the returns, he claimed the benefit under Section 80U(1)(ii) of the Income-tax Act since the petitioner was a permanently physically disabled person afflicted with almost total deafness in both the ears. THE petitioner filed a petition under Section 264 of the Income-tax Act before the first respondent, claiming the benefit and the same was rejected and the petitioner preferred an appeal before the second respondent which was also rejected, Hence, the present writ petition has been filed.

(3.) TO get deduction as per this provision, as pointed out by learned senior counsel for the respondents, two conditions have to be fulfilled. One condition is that the person suffers from a permanent physical disability specified in the rules made in this behalf by the Board. The second condition is that such permanent disability has the effect of reducing substantially his capacity to engage in a gainful employment or occupation. Rule 11D provides an Explanation for the physical disability so far as the deafness is concerned. Rule 11D(c) specifies that the permanent deafness with hearing impairment of 71 decibels will amount to permanent physical disability.