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2005 (4) TMI 13 - ALLAHABAD HIGH COURT"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in holding that the assessee was not 'totally blind' in keeping in view the clear finding of the doctor that the assessee is a blind person?" - In the totality of the facts and circumstances of the case, we are of the opinion that the assessee is a totally blind person and the Tribunal was not right in holding otherwise. We, therefore, answer the question in the negative, i.e., in favour of the assessee and against the Department
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