COMMISSIONER OF INCOME TAX Vs. K SANTHANAKRISHNAN

JUDGEMENT

(1.) THE medical certificate issued to the assessee shows that he is suffering from "Old septic arthritis of left hip with short leg and weakness of dorsiflexor on the left ankle". Relying on the certificate, the assessee claimed the benefit of Section 80U of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). That benefit has been granted to him by the Tribunal which had been refused by the Commissioner.

(2.) COUNSEL for the Revenue contends that there has been no reduction in the assessee's capacity for gainful employment, despite his handicap. Therefore, the benefit of Section 80U of the Act cannot be extended.