Anand Prakash Saksena vs Income-Tax Officer on 16 September, 1982
1. Anand Prakash Saksena v. ITO [1983] 3 ITD 151 (Indore) ;
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1 - 7 of 7 (0.58 seconds)M.S.M.M. Meyyappa Chettiar (Died) ... vs The Income-Tax Officer, Karaikudi on 29 November, 1963
3. M.S. Chaudhari v. ITO [1984] 12 ITD 354 (Ind.) (Sic)
Income Tax Officer, Shillong And Anr. ... vs N. Takim Roy Rymbai Etc. Etc on 17 February, 1976
6. ITO v. R.N. Sehgal [1987] 17 TTJ (Chd.) 18 ;
Kunwar Trivikram Narain Singh vs Commissioner Of Income-Tax, U.P., ... on 27 July, 1959
7. Kunwar Narayan Gupta v. ITO [1986] 24 TTJ (Asr.) 558.
Om Prakash Gupta vs Income-Tax Officer, Dehra Dun, And ... on 12 September, 1955
11. It is seen that Section 80U of the Act has been renumbered as Sub-section (1) by the Finance Act, 1984 w.e. f. 1-4-1985. We also find that the words 'being a permanent physical disability specified in the rules made in this behalf by the Board' have been inserted by the Finance Act, 1984 w.e. f. 1-4-1985. Therefore, the amended provisions of Section 80U will apply to the assessment years 1985-86. The assessment years before us are 1981-82, 1982-83 and 1983-84. The law on the subject, therefore, will have to be considered as it was before the amendment. It appears that the observations of the Tribunal made in the case of Om Prakash (supra) that the section shows that the Legislature has not left anything to the Executive or for any subsidiary legislation so as to whittle down the relief granted by the Legislature were taken note of while making the amendment and the amendment has been made for authorising the CBDT to frame rules in this behalf.
Jyoti L. Gandhi vs First Income-Tax Officer on 29 September, 1982
2. Jyoti L. Gandhi v. First ITO [1983] 3 ITD 295 (Bom.) ;
S. Viswanathan vs Fourth Income-Tax Officer on 22 August, 1986
5. S. Viswanathan v. ITO [1987] 15 ITD 23 (Mad.) ;
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