V M NITHIYANAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE medical certificate produced by the assessee to the effect that his disability was to the extent of 55 per cent. was not doubted by the Commissioner. He nevertheless rejected the petitioner's petition for relief under Section 80U of the Acton the ground that he was a partner in a firm which curried on trade in vegetables and he had been assessed to income-tax from the year 1975. In his application the assessee had stated that he was unaware of his right to seek the relief earlier and that he filed the application for the relief, when he became so aware.

(2.) THE Commissioner has proceeded on the basis that if a man has on income despite his disability that itself would be sufficient to show that the disability has not come in the way of his earning an income. That can hardly be the test for deciding the issue as to whether the relief can be granted under Section 80U of the Act. If a man has no income, he is not assessed to tax at all and no question of granting any relief arises. It is only when there is taxable income that, a claim can be made for the relief.