TaxTMI 
TaxTMI 
2016 (7) TMI 1576
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....ts. ORDER Having heard the rival contentions, it transpires that when the deceased Harish Singh Arya was in the checking/patrolling duty on 18.6.2007 along with his superior Passenger Tax Officer, District Champawat and they were stranded somewhere on Tanakpur-Khatima Road, then at that time, Harish Singh Arya went steps ahead to make the water and he was dashed by the offending vehicle bearing....
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....However, no such return was filed for the financial year 2005-06 and after almost one year of death of the deceased, his dependents filed the return for the year 2006-07 and showed the enhanced income of Rs. 98,500/-. The learned Tribunal has evaluated the compensation on the total income of rupees one lakh for the year 2006-07, which is apparently erroneous in itself. Learned Counsel on behalf ....
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.... name in addition to his own Government Service. This Class IV employee (deceased) of the Motor Transport Department purchased these two vehicles for the package tours in the area. This act in itself is sufficient to show the nature of atmosphere, which is pervading in such departments. From the first three income-tax returns, it is obvious that the deceased did not show the income earned by thes....
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....hat has been stated above, I hold that only the average of first three income-tax returns would have been the base for evaluating the compensation. Such average income comes to Rs. 52,635/-. Looking to the status of the family, I would not like to deduct 1/4th towards the personal expenses, but it must have been 1/3rd and considering such standards, the total dependency come to Rs. 35,090/- and ap....