GURBUX SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The present reference under Income Tax Act (here in after referred to as the Act is at the instance of the assessee. The Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256 (1) of the Act for opinion to this Court.

(2.) The reference relates to the assessment years 1982- 83. The assessee is a partner in M/s Bombay Motor Stores and enjoyed share income from the aforesaid firm. The deduction of a sum of Rs.10,000/- was claimed by the assessee under Section 80-U of the Act which was refused by the income tax Officer art the ground that the assessee was not " totally blind". It may be stated here that the assessee in support of his claim for deduction under section 80-U the Act, filed a Medical certificate of the Institute of Medical Sciences B.H.U. Varanasi, The Income Tax Officer on perusal of the certificate came to the conclusion that the assessee cannot be regarded as being totally blind and the applicant was held not be entitled to get deduction under section 80-U of the Act. The assesses remained unsuccessful before the first appellate authority as well as before the Tribunal.

(3.) Heard Sri Suyash Agarwal learned counsel for the assessee and Sri Shambhu Chopra, learned Standing counsel of the department. Learned counsel for the assessee submitted that the authorities be!ow committed an error of law in holding that the assessee is not totally blind within meaning of Section 80-U of the Act. He placed strong reliance upon medical certificate issued by the Institute of medical sciences, B.H.U., Varanasi. He also placed reliance upon the medical book titled as in Ophthalmology" written by Shri A.K. Khurana Edition Associate Professor, Department of Ophthalmology Part B.D. Sharma, Post graduate Institute of Medical Sciences, Rohtak, second. Strong reliance was placed by him on the definition of blindness as given by WHO. (Word Health Organization) in the year 1972.