(1.) THE Appellant impugns a judgment dated 26th November, 2011 passed by the Motor Accident Claims Tribunal (the Claims Tribunal) on the basis of Detailed Accident Report (DAR).
(2.) DECEASED Karan Madhok suffered fatal injuries in a motor vehicle accident which occurred on 21st June, 2011. Along with DAR (detailed accident report), the IO filed an Income Tax Return for the Assessment Year 2010-11. No Income Tax Return for the Assessment Year 2011-12 has been filed.
(3.) RULE 6 of the Claims Tribunal Agreed Procedure (the Agreed Procedure) is extracted hereunder:-