TaxTMI 
TaxTMI 
2011 (9) TMI 142
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....e disposal of the appeal are that a claim petition bearing Suit No. 899/1992 was filed by the appellants under Sections 166 and 140 of the Motor Vehicles Act, 1988, claiming compensation in the sum of Rs.80 lacs against the driver, the owner and the insurer of the offending tanker, which had crushed the TSR in which the deceased was travelling as a passenger. In the written statement filed by him, the respondent No.1 denied that he was driving the offending tanker at the time of the accident, but the insurance of the said vehicle in the name of the respondent No.2-owner was admitted by the Insurance Company, arrayed as the respondent No.3 in the claim petition. The learned Claims Tribunal having come to the conclusion that the deceased Sure....
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....the Income-tax Returns were filed after the death of her husband, though she categorically denied the suggestion that her husband was not earning Rs.40,000/- per month. On the basis of aforesaid evidence on record, the learned Tribunal awarded a sum of Rs.4,78,000/- to the appellants with interest at the rate of 9% per annum from the date of the filing of the petition till the date of the realisation of the award amount, including the amount of the interim award dated 24.01.1995. Aggrieved therefrom, the present appeal has been preferred by the appellants claiming that a niggardly amount of compensation has been award to them. 4. The contention of Mr. J.S.Garkal, the learned counsel for the appellants, is that the learne....
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.... which an advance tax of Rs.69,000/- was paid, as per the Income-tax Return filed for the aforesaid Assessment Year. 5. Mr. Garkal, the learned counsel for the appellants vehemently contended that there was no reason for the learned Tribunal to have disbelieved the testimony of PW4 - Smt. Harpreet Kaur with regard to the income of the deceased, more so, in view of the fact that the said testimony remained unshaken after cross-examination of the said witness and was supported by documentary evidence (Exhibit PW4/2 to Exhibit 4/4). 6. After scrutinizing the oral and documentary evidence on record, I am inclined to agree with the contention of the learned counsel for the appellants that the income of the deceased has not be....
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....ime, it would be absurd to believe that he would have paid the tax in anticipation of his own accidental death. Thus, I see no reason to disbelieve the income of the deceased as declared by him in the Assessment Year 1992-93. I am fortified in coming to the aforesaid conclusion from the Assessment Order of the Income Tax Authority, which shows that as per the return of the income filed by the deceased on 31.12.1991, the income of the deceased for the Assessment Year 1991-92 as declared by him was Rs.4,43,390/-. This declaration was, however, not accepted by the Income-tax Department, which assessed the taxable income of the deceased assessee to be Rs.4,64,588/- under Section 143 (3) of the Income-tax Act, 1961. In view of the afor....