Nidhi Bhargava vs National Insurance Company Ltd. 2025 INSC 526 - Motor Accident Compensation -Income Tax Return
Motor Accident Compensation - The Income Tax Return is a legally admissible document on which the income assessment of the deceased could be made- The relevance of the Income Tax Return stems, in the context of the Act, for the period which it relates to i.e., the Financial Year concerned, and not on the date on which it is filed with the Income Tax Department. When faced with Returns for different Assessment Years, it would be upto the Tribunal concerned to adopt either the average income therefrom or choose an Assessment Year to rely upon. There is good reason to leave judicial discretion on the Tribunal to adopt one of the afore-noted two courses of action, bearing in nature the social purpose and object behind the Act, which is a beneficial legislation. (Para 13-15)
