COMMISSIONER OF INCOME TAX Vs. E V SUBRAMANIAN

JUDGEMENT

(1.) THIS is rather a curious case where the Appellate Tribunal has upheld the claim by a practising chartered accountant with substantial income, that he is entitled to the benefit of Section 80U of the Income-tax Act, 1961, on the ground that he suffered from "hypertension" for ten years. Strangely enough even though the doctor, whose certificate produced by the assessee, did not state that such hypertension was a disability, the Tribunal has treated "hypertension" as amounting to permanent physical disability. The Tribunal has also taken the view that despite the increase in the income of the assessee year after year, the assessee was nevertheless to be regarded as suffering from a permanent physical disability which had the effect of reducing substantially his income earning capacity.

(2.) THE assessment years are 1981-82 and 1982-83. We are informed by counsel at the Bar, that at that time, the assessee was aged about 55 years and was a partner in more than one firm and was deriving income from each of these firms.