SHARDABEN BABUBHAI SATASIYA Vs. SUDHIRKUMAR UDESINGBHAI CHAUDHARI

JUDGEMENT

(1.) The appeal is filed by the heirs of the deceased as claimants challenging the judgment and decree dtd. 11/4/2023 passed by the Motor Accident Claims Tribunal at Surat in MACP No.391 of 2021.

(2.) Learned Advocate Mr. Nishit Bhalodi for the claimants has submitted that the Tribunal has erred in not considering Income Tax Returns, which are statutory documents and submitted that income was required to be assessed in accordance with ITR of the deceased, who was Diamond Agent at Surat.

(3.) Learned Advocate Mr. Nishit Bhalodi has submitted that consistent Returns for assessment year of 2019-2020, 2020-2021 and 2021-2022 had been produced at Exh-42, 43 and 44. It is submitted that there is typing error on Page No.14, though in the same paragraph, assessment year has been rightly noted and stated that net income of the deceased is accordingly to the observation, net income has to be considered correspondingly to the assessment year of Exh-42, 43 and 44.