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Judgment
R. Jayasimha Babu, J.—The assessee claims the benefit u/s 80U of the Income Tax Act, 1961, while he is gainfully employed as a senior
assistant in the Central Co-operative Bank Ltd., Madurai Branch. Section 80U(1)(ii) of the Act provides that in computing the total income of an
individual, being a resident, who, as at the end of the previous year is subject to or suffers from a permanent physical disability other than blindness,
which has ""the effect of reducing substantially his capacity to engage in a gainful employment or occupation"" the deduction provided for in Section
80U shall be allowed. It is the assessee''s own case that he is indeed gainfully employed holding a post of senior assistant. Despite the deformity
mentioned the certificate issued by a medical practitioner, viz., the deformity Over the right wrist and fingers, he is able to do his work as an
assistant in the bank and earn the salary attached to that post. It is evident that this deformity had not the effect of reducing substantially his
capacity to engage in a gainful employment. The only material produced by the assessee was a certificate from the medical practitioner, certifying
the existence of the deformity. No other material was referred to or relied on to show that the deformity had affected his capacity to engage in a
gainful occupation or employment.
The Tribunal, therefore, was right in the view that it took and in denying the benefit to the assessee u/s 80U of the Act for the assessment year
1980-81.
We, therefore, answer the question referred to us, viz., ""whether, on the facts and in the circumstances of the case, the Appellate Tribunal is
justified and correct in law in holding that the assessee is not entitled to the deduction contemplated by Section 80U of the Income Tax Act, 1961
?"" against the assessee and in favour of the Revenue.