JUDGMENT :

This First Appeal has been preferred by the New India Assurance Company under Section 173 of the Motor Vehicles Act, 1988 (the “M.V. Act”, for short), being aggrieved by the Judgment and Award passed by Motor Accident Claims Tribunal, Pune (“MACT Pune”, for short) in MACP No.437 of 2015, dated 20th August, 2019, primarily on the ground that the Tribunal erred in considering the income tax return of the deceased filed after his death.

2. The brief facts are that the deceased Jitendra Hiraral Pawar was the husband of the Respondent No.1 and the father of Respondents No.2 and 3. The deceased on the day of accident was travelling with his friend Madanlal Parmar in his friend’s Swift Car bearing registration No.MH–12–EG–3208 towards, which vehicle was insured with the Appellant insurance company, when at about 05:30 p.m. on Mumbai–Pune express highway near village Bharangaon, the driver of the swift vehicle lost control, crossed the divider and dashed into another car bearing No.MH–12–KT–6311 which was coming from the opposite direction. In the said accident, Mr.Jitendra Pawar sustained multiple injuries and succumbed to them. Offence under C.R.No.42 of 2015, was registered aga