both the years under consideration, the assessee had claimed deduction under Section 80U of the Income-tax Act, 1961 ('the Act'). The learned ... Court hearings. Thus, it. was contended that his case comes under Section 80U(ii) . The learned counsel further contended that a certificate was filed
Section 143(1) of the Act. The Commissioner of Income-tax invoked the provisions of Section 263(1) on the following grounds :
under Section 80U ... physical disability for the purposes of Clause (ii) of Sub-section (1) of Section 80U if it falls in any one of the categories specified
from salary. He has claimed deduction of Rs. 5,000 under Section 80U of the Tncome-tax Act, 1961 ('the Act'). A certificate ... gainful employment or occupation. Consequently, he disallowed the claim under Section 80U.
2. The learned AAC was also of the view that the claim under
provided therein and the enabling Clause (0 of Sub-section (1) of Section 80U is in point.
14. The undisputed facts being that the lady ... under Sub-section (3) of the said Section 143 , after service of a notice under Sub-section (2) of the same Section
issue of claim of the assessee for deduction Under Section 80U as at the time of hearing the other grounds of appeal were not argued ... lending. For all the years under appeal, she claimed deduction Under Section 80U of the Act. The ITO completed assessment for these three years simultaneously
lower authorities should have accepted the claim of the appellant under Section 80U for Rs, 10,000. Ground Nos. 2 to 4 are arguments ... this. It will be seen that Clause (i) of Sub-section (1) of Section 80U speaks of an assessee who is totally blind and Clause
assessment year 1988-89 rejecting the claim of the assessee under Section 80U of the Income-tax Act, 1961.
2. The assessee is a physically ... handicapped person and while claiming the deduction under Section 80U of the Act, filed a certificate from an Orthopaedic Surgeon before the Income-tax Officer
assessment year 1988-89 under Section SOU as claimed by you. Since the conditions laid down under Section 80U are not fulfilled, deduction under Section ... jurisdiction under Section 263 and in directing the Assessing Officer to modify the assessments by withdrawing deduction already allowed under Section 80U in the assessment
circumstances of the case, the assessee is entitled to deduction under Section 80U(ii) of the Income ... fasciculus of sections dealing with diverse deductions. Deductions under D category are called 'other deductions' and Section 80U comes under it. Prior
appeal by the assessee is directed against refusal of relief Under Section 80U which is available by way of deduction from total income on account ... claim saying that it was not covered by the provisions of Section 80U. The AAC confirmed the ITO's finding and decision.
3. Before
