Smt. Priynka Tripathi vs Pawan Kumar
2023 Latest Caselaw 19622 MP

Madhya Pradesh High Court

Smt. Priynka Tripathi vs Pawan Kumar on 23 November, 2023

Author: Vivek Agarwal

Bench: Vivek Agarwal

                                                               1
                                       IN THE HIGH COURT OF MADHYA PRADESH
                                                    AT JABALPUR
                                                        MA No. 1281 of 2015
                                       (SMT. PRIYNKA TRIPATHI AND OTHERS Vs PAWAN KUMAR AND OTHERS)

                                                             MA/01056/2015
                           Dated : 23-11-2023
                                 Shri Rakesh Kumar Jain - Advocate for appellants in Appeal

                           No.1281/2015 and for respondent in M.A.No.1056/2015.

Shri Dinesh Kaushal - Advocate for the respondent - Insurance Company in M.A.No.1281/2015 and for the appellant in M.A.no.1056/2015.

These appeals are filed by the claimants as well as Insurance Company. Claimants are seeking enhancement of compensation, whereas, Insurance Company has raised two grounds to assail the impugned award, namely, that deceased was travelling in a Scorpio vehicle as a passenger and this vehicle is owned by his father. Therefore, he is not entitled to any compensation.

It is submitted that learned Tribunal erred in computing income on the basis of Income Tax Return Ex.P/50, showing income for the accounting year 2012-13, but this return was filed on 13.06.2013.

It is pointed out that Chartered Accountant of the claimant, namely, Shri

Ritesh Kothari S/o Shri S.K. Kothari, has admitted in para 16 of his cross- examination that return for the financial year 2012-13, was filed on 13.06.2013 with digital signatures of Kapil Muni Tripathi. It is pointed out that accident took place on 09.04.2013 and Kapil Muni Tripathi died on the same date. Therefore, Chartered Accountant is also guilty of misusing the digital signatures while filing the return for the year 2012-13, inasmuch as, digital signatures could not have been used for a dead person.

In any case, since Income Tax Return prior to the death shows net

income after deduction of tax at Rs.4,17,882/- computation of compensation is to be made on the basis of this calculation and not on the basis of a subsequent return filed after death of the deceased.

Shri Rakesh Jain prays for time to bring some judgment on record to show that Income Tax Return filed after the death of a person can be taken into consideration On his request, list this case in next week.

(VIVEK AGARWAL) JUDGE

A.Praj.