COMMISSIONER OF INCOME TAX vs. BHAGWATIPRASAD P PARIKH

ITR/240/1984HC GujaratGJHC24011905198416 April 1999Author: HONOURABLE MR. JUSTICE R.BALIA,HONOURABLE MR. JUSTICE ANIL R. DAVE2 pages

AI SummaryAllowed

What did the High Court hold?

The High Court held that the Tribunal had merely followed its earlier decision in the assessee's own case, which had led to Income Tax Reference No. 119 of 1983. In that prior reference, the High Court had already determined that the Tribunal's finding regarding the reduction in the assessee's capacity due to coronary heart disease was a question of fact, not a question of law. Therefore, following its own precedent in Income Tax Reference No. 119 of 1983, the High Court answered the referred question in the affirmative, in favour of the assessee and against the Revenue. The operative direction was to answer the question as stated, implying confirmation of the Tribunal's order granting relief under Section 80U. No issue was left undecided.

What were the facts?

The Commissioner of Income Tax (Revenue) referred a question of law to the High Court of Gujarat concerning the assessee, Bhagwatiprasad P Parikh, for the assessment year 1978-79. The reference arose from an appellate order of the Income Tax Appellate Tribunal (ITAT) in Income Tax Application No. 1308/Ahd/82. The Revenue pointed out that a similar issue for assessment year 1977-78, in Income Tax Reference No. 119 of 1983, had been decided by the High Court on 3.11.1988. In that prior case, the Tribunal had granted relief under Section 80U of the Income Tax Act, 1961, based on the assessee suffering from coronary heart disease, considered a permanent disability substantially affecting his capacity to engage in gainful employment. No change in facts was stated for the current assessment year.

What were the issues?

1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the assessee was entitled to relief u/s. 80U of the I.T. Act, 1961? (Question of law turning on Section 80U). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue argued that the Tribunal's decision in the current case was based on its prior order for assessment year 1977-78. The High Court had previously decided Income Tax Reference No. 119 of 1983, finding that the Tribunal's conclusion about the reduction in the assessee's capacity due to coronary heart disease was a question of appreciating and evaluating evidence, and thus did not give rise to a question of law. The Revenue implied that the same reasoning should apply here, as no change in facts was presented.

Which sections of the Income-tax Act were involved?

Section 80U

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 240 of 1984

For Approval and Signature:

Hon'ble MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE ============================================================ 1. Whether Reporters of Local Papers may be allowed to see the judgements?

To be referred to the Reporter or not?

Whether Their Lordships wish to see the fair copy of the judgement?

Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

Whether it is to be circulated to the Civil Judge?

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The order continues below.

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