MADHUSUDAN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under Article 226/227 of the Constitution of India.

(2.) BRIEFLY stated the facts of the case are that the petitioner is a practising lawyer. The petition relates to the assessment of income-tax for the assessment year 1979-80. He filed the return. Thereafter, he revised the said return claiming deduction under Section 80U of the Income-tax Act, 1961 (for short, "the Act"), on the ground of permanent disability in his right eye. The Income-tax Officer, however, disagreed and denied the deduction by order of assessment dated December 11, 1981 (annexure P-1). The petitioner placed material on record for claiming the deduction (annexure P-2). Aggrieved by the order of assessment, the petitioner preferred an appeal before the Appellate Assistant Commissioner of Income-tax. That appeal proved to be in vain (annexure P-3). The petitioner, thereafter, submitted a revision petition under Section 264 of the Act (annexure P-4). In the meantime, the assessment for the year 1980-81 was also completed and the petitioner again suffered refusal of deduction on the parity of the order passed earlier (annexure P-5). This order also became the subject-matter of the appeal which suffered the same fate (annexure P-6). The petitioner preferred an appeal (annexure P-7). The petitioner suffered adverse orders on the basis of Circular No. 246 dated September 20, 1978. The orders, annexures P-1, P-3 and P-9 (under Section 264 of the Act) are challenged in this writ petition.

(3.) COUNSEL for the petitioner submitted as under :