RAJ KUMAR GUPTA Vs. MOHD. SHAMSHAD

JUDGEMENT

(1.) THE Appeal is for enhancement of compensation in respect of death of Rahul Gupta, who was aged 23 years and a bachelor at the time of the accident. THE Tribunal took the deceaseds income as per the income tax

(2.) RETURN for the assessment year 2008-09 (Financial year 2007-08) as Rs. 1,16,200/-, applied the multiplier of ,,14 as per the age of the deceaseds mother and computed the loss of dependency as Rs. 8,13,400/-. After awarding notional sums under non pecuniary heads overall compensation of Rs. 8,13,400/- was granted.

(3.) DURING evidence PW-1 stated that the deceased was in the business of raw cotton. The income tax returns for AY 2006- 07, 2007-08, 2008-09 and 2009-10 show that the deceased returned an income of Rs. 93,995/-, Rs. 1,01,950/-, Rs. 1,16,200/- and Rs. 1,99,910/- respectively for these years. The income tax return filed by the deceased shows that there was gradual increase in his income. Under these circumstances, the Tribunal committed an error in rejecting the income tax return for AY 2009-10 (FY 2008-09).