Neeraj Niraj Singh v. National Insurance Co. Ltd. - 2023 Supreme(Online)(Cal) 6454

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(Online)(Cal) 6454

CALCUTTA HIGH COURT
Not mentioned in text,
Neeraj Niraj Singh v. National Insurance Co. Ltd.

Advocates:
For the Appellants/Petitioners: Krishanu Banik
For the Respondents: Rajesh Singh

Table of Content
1. overview of compensation appeal and accident details. (Para 1 , 2 , 3)
2. arguments regarding income tax considerations for compensation. (Para 6 , 7)
3. court's assessment of income and modification of compensation. (Para 8 , 9)
4. final ruling on the modified compensation and directives for payment. (Para 10 , 11 , 12 , 13 , 14 , 16)

1. The appeal is directed against the judgment and award passed by learned Motor Accidents Claims Tribunal, 5th Court, Howrah in connection with MAC Case No. 287 of 2006, whereby learned Tribunal awarded a sum of Rs. 7,62,170 as compensation.

2. Feeling aggrieved the instant appeal has been preferred on the ground that learned Tribunal did not consider the income tax return for the assessment year 2004-05, whereas learned Tribunal took average income from the two income tax returns for the assessment year 2004-05 and assessment year for the period from 1.4.2005 to 31.3.2006. That apart, the appeal has been preferred also claiming future prospects and general damages of Rs. 70,000 in view of the decision of the Hon'ble Apex Court in the case of National Insurance Co. Ltd., v. Pranay Sethi, 2017 ACJ 2700 (SC).

3. It is not disputed that on