Supreme Court: Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If There Are Appropriately Produced

The court in the case noted that the parents of the appellant were self-employed and for the purpose of evidence, the appellant had produced only the Xerox copies of the Income Tax Returns of her parents. Neither the Tribunal nor the High Court took the same as admissible evidence and made an assessment on their basis.

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The Supreme Court in the case New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand observed that monthly income could be fixed after taking into account the tax returns. Thus, the details of tax payment must be properly brought into evidence to enable the Tribunal or Court to calculate the income.

The bench comprising of Justice C.T Ravikumar and Justice Sanjay Karol was hearing the present matter. The bench in the case was hearing the batch of appeals preferred both by the insurer and the claimant.

It has been prayed by the claimant before the court for the enhancement of compensation, the insurer pleaded for the reduction.