AMRIT LAL … v. JAGDISH CHAND & ORS. JAGDISH CHAND & ORS
Case Details
1 FAO-359-2011 (O&M) FAO IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH FAO-359-2011 (O&M) 2011 (O&M) Reserved on: 13.08.2025 Reserved on: 13.08.2025 08.2025 Pronounced on: 28.08.2025 Pronounced on: AMRIT LAL ….Appellant AMRIT LAL AMRIT LAL Vs. JAGDISH CHAND & ORS. JAGDISH CHAND & ORS. ..Respondents CORAM: HON’BLE MR. JUSTICE HARKESH MANUJA HON’BLE MR. JUSTICE HARKESH MANUJA HON’BLE MR. JUSTICE HARKESH MANUJA Mr. Ashwani Arora, Advocate Present: Mr. Ashwani Arora, Advocate Present: for the appellant. Mr. Ravinder Arora, Advocate and Mr. Ravinder Arora, Advocate and Ms. Alisha Bindal, Advocate for respondents. Ms. Alisha Bindal, Advocate for respondents. ***** HARKESH MANUJA, J. HARKESH MANUJA, J. By way of present appeal, challenge has been laid to an award [1]. By way of present appeal, challenge has been laid to an award By way of present appeal, challenge has been laid to an award By way of present appeal, challenge has been laid to an award dated 02.08.2010 passed by the learned Additional Sessions Judge, dated 02.08.2010 passed by the learned Additional Sessions Judge, dated 02.08.2010 passed by the learned Additional Sessions Judge, dated 02.08.2010 passed by the learned Additional Sessions Judge, was awarded as Chandigarh, whereby an amount of Rs. 1,05,000/- was awarded as Chandigarh, whereby an amount of Rs. 1,05,000/ Chandigarh, whereby an amount of Rs. 1,05,000/ er compensation to the appellant/claimant along with interest @ 9% per compensation to the appellant/claimant along with interest @ 9% p compensation to the appellant/claimant along with interest @ 9% p annum on account of injuries suffered by him in a vehicular accident. annum on account of injuries suffered by him in a vehicular accident. annum on account of injuries suffered by him in a vehicular accident. Brief Facts [2]. The appellant, Amrit Lal, filed The appellant, Amrit Lal, filed a claim petition before learned a claim petition before learned Additional Sessions Judge praying for grant of compensation on Additional Sessions Judge praying for grant of compensation on Additional Sessions Judge praying for grant of compensation on Additional Sessions Judge praying for grant of compensation on him in a motor vehicular accident which account of injuries suffered by him in a motor vehicular accident which him in a motor vehicular accident which account of injuries suffered by took place on 25.11.2008 while alleging rash and negligent driving by took place on 25.11.2008 while alleging rash and negligent driving by took place on 25.11.2008 while alleging rash and negligent driving by took place on 25.11.2008 while alleging rash and negligent driving by respondent No. 1/ driver. respondent No. 1/ driver. After going through the claim petition and evaluating the [3]. After going through the claim petition and evaluating the After going through the claim petition and evaluating the After going through the claim petition and evaluating the al Sessions Judge evidence led by both the parties, learned Additional Sessions Judge evidence led by both the parties, learned Addition evidence led by both the parties, learned Addition arrived at a conclusion that the accident occurred on account of rash arrived at a conclusion that the accident occurred on account of rash arrived at a conclusion that the accident occurred on account of rash arrived at a conclusion that the accident occurred on account of rash TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 2 FAO-359-2011 (O&M) FAO and negligent driving of respondent No. 1/ driver and awarded and negligent driving of respondent No. 1/ driver and awarded and negligent driving of respondent No. 1/ driver and awarded and negligent driving of respondent No. 1/ driver and awarded compensation in the following manner:- compensation in the following manner: S.No. Heads of Claim Amount (in Rs.) 1. Expenses Expenses incurred incurred on on the the Rs. 25,000/- treatment due treatment due to permanent to permanent disability. Loss of income due to disability Loss of income due to disability Rs. 60,000/- Pain and suffering Conveyance Special Diet Rs. 10,000/- Rs. 5,000/- Rs. 5,000/- 2. 3. 4. 5. Total Total Rs. 1,05,000/- Liability to pay the amount of compensation to the petitioner was Liability to pay the amount of compensation to the petitioner was Liability to pay the amount of compensation to the petitioner was Liability to pay the amount of compensation to the petitioner was fastened upon respondent No.3/ Insurance Company. fastened upon respondent No.3/ Insurance Company. fastened upon respondent No.3/ Insurance Company. Being aggrieved against the award dated 02.08.2010, the [4]. Being aggrieved against the award dated 02.08.2010, the Being aggrieved against the award dated 02.08.2010, the Being aggrieved against the award dated 02.08.2010, the nhancement of present appeal has been preferred by the appellant for enhancement of present appeal has been preferred by the appellant for e present appeal has been preferred by the appellant for e compensation. Facts as specified in the claim petition and the issue compensation. Facts as specified in the claim petition and the issue compensation. Facts as specified in the claim petition and the issue compensation. Facts as specified in the claim petition and the issue regarding negligence of the driver as held by the Tribunal are not being regarding negligence of the driver as held by the Tribunal are not being regarding negligence of the driver as held by the Tribunal are not being regarding negligence of the driver as held by the Tribunal are not being assailed, therefore, for the sake of brevity, those are not being repeated assailed, therefore, for the sake of brevity, those are not being repeated assailed, therefore, for the sake of brevity, those are not being repeated assailed, therefore, for the sake of brevity, those are not being repeated here. Arguments [5]. Learned counsel for the appellant submitted Learned counsel for the appellant submitted Learned counsel for the appellant submitted Learned counsel for the appellant submitted that no that no that no that no compensation has been awarded by the Learned Additional Sessions compensation has been awarded by the Learned Additional Sessions compensation has been awarded by the Learned Additional Sessions compensation has been awarded by the Learned Additional Sessions Judge on account of attendant charges. He further contended that due Judge on account of attendant charges. He further contended that due Judge on account of attendant charges. He further contended that due Judge on account of attendant charges. He further contended that due ct all injuries sustained by the appellant, he could not collect all injuries sustained by the appellant, to shock and injuries sustained by the appellant, the medical bills at the relevant time and as such, compensation the medical bills at the relevant time and as such, compensation the medical bills at the relevant time and as such, compensation the medical bills at the relevant time and as such, compensation granted for medical treatment was very meager and liable to be granted for medical treatment was very meager and liable to be granted for medical treatment was very meager and liable to be granted for medical treatment was very meager and liable to be TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 3 FAO-359-2011 (O&M) FAO enhanced. He also submitted that loss of income while he was bed enhanced. He also submitted that loss of income while he was bed enhanced. He also submitted that loss of income while he was bed enhanced. He also submitted that loss of income while he was bed fered by the considering the 25% permanent disability suffered by the considering the 25% permanent disability suf ridden; and considering the 25% permanent disability suf appellant; besides for special diet and conveyance charges appellant; besides for spe was also on cial diet and conveyance charges was also on the lower side and the same was liable to be enhanced. the lower side and the same was liable to be enhanced. the lower side and the same was liable to be enhanced.
Legal Reasoning
- accepted as prima facie evidence of the appellant’s income. Mere non accepted as prima facie evidence of the appellant’s income. Mere non- accepted as prima facie evidence of the appellant’s income. Mere non 2007 cannot, by itself, render filing of return for the preceding year 2006-2007 cannot, by itself, render 2007 cannot, by itself, render filing of return for the preceding year 2006 TR unreliable. The learned Trial Court committed an the subsequent ITR unreliable. The learned Trial Court committed an TR unreliable. The learned Trial Court committed an the subsequent I error in disregarding the natural progression or fluctuation of income error in disregarding the natural progression or fluctuation of income error in disregarding the natural progression or fluctuation of income error in disregarding the natural progression or fluctuation of income time. Consequently, the assessment of loss of income ought to over the time. Consequently, the assessment of loss of income ought to time. Consequently, the assessment of loss of income ought to time. Consequently, the assessment of loss of income ought to TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 5 FAO-359-2011 (O&M) FAO 89,825 have been based on the income disclosed in Ex. P10, i.e., Rs. 89,825 have been based on the income disclosed in Ex. P10, i.e., Rs. have been based on the income disclosed in Ex. P10, i.e., Rs. per annum. [9.2]. Therefore, this Court after giving anxious thoughts to the [9.2]. Therefore, this Court after giving anxious thoughts to the [9.2]. Therefore, this Court after giving anxious thoughts to the [9.2]. Therefore, this Court after giving anxious thoughts to the facts and circumstances of the present case conservatively assesses facts and circumstances of the present case conservatively assesses facts and circumstances of the present case conservatively assesses facts and circumstances of the present case conservatively assesses per month (rounded the income of the appellant/injured @ Rs. 7500/- per month (rounded the income of the appellant/injured @ Rs. 7500/ the income of the appellant/injured @ Rs. 7500/ off) off) Now, as per PW.1/A and Ex.44 (Rs. 250/- per day). Now, as per PW.1/A and Ex.44 Now, as per PW.1/A and Ex.44 (Rs. 250/ appellant/claimant remained in hospital from 25.11.2008 to 26.11.2008 appellant/claimant remained in hospital from 25.11.2008 to 26.11.2008 appellant/claimant remained in hospital from 25.11.2008 to 26.11.2008 appellant/claimant remained in hospital from 25.11.2008 to 26.11.2008 i.e. 1 day and as such loss of income suffered by him during the said i.e. 1 day and as such loss of income suffered by him during the said i.e. 1 day and as such loss of income suffered by him during the said i.e. 1 day and as such loss of income suffered by him during the said (250 x 1). Further, hospitalization period is assessed as Rs. 250/- (250 x 1). Further, hospitalization period is assessed as Rs. 250/ hospitalization period is assessed as Rs. 250/ r vehicular accident in the present case took place on evidently the motor vehicular accident in the present case took place on r vehicular accident in the present case took place on evidently the moto 25.11.2008 and as per PW.1/A and Ex.P 25.11.2008 and as per PW.1/A and Ex. 7 appellant P44 besides Ex.P7 appellant received indoor medical treatment for accident related injuries from indoor medical treatment for accident related injuries from medical treatment for accident related injuries from up treatment from PGI besides 25.11.2008 to 26.11.2008 and follow-up treatment from PGI besides up treatment from PGI besides 25.11.2008 to 26.11.2008 and follow ysiotherapy for another 6 months after the accident. Thus, it would be physiotherapy for another 6 months after the accident. Thus, it would be ysiotherapy for another 6 months after the accident. Thus, it would be ysiotherapy for another 6 months after the accident. Thus, it would be safe to assume that appellant would have suffered loss of income for 6 safe to assume that appellant would have suffered loss of income for 6 safe to assume that appellant would have suffered loss of income for 6 safe to assume that appellant would have suffered loss of income for 6 months due to reduced working capacity as he was bed ridden. months due to reduced working capacity as he was bed ridden. months due to reduced working capacity as he was bed ridden. months due to reduced working capacity as he was bed ridden. Therefore, after considering the facts and circumstan Therefore, after considering ces of the present facts and circumstances of the present case, loss of income for the said period is conservatively assessed @ case, loss of income for the said period is conservatively assessed @ case, loss of income for the said period is conservatively assessed @ case, loss of income for the said period is conservatively assessed @ (250 x 180). Further, compensation under the head of “loss Rs. 45,000/- (250 x 180). Further, compensation under the head of “loss (250 x 180). Further, compensation under the head of “loss (250 x 180). Further, compensation under the head of “loss of future income” after applying the multiplier of 14 as injured was 45 of future income” after applying the multiplier of 14 as injured was 45 of future income” after applying the multiplier of 14 as injured was 45 of future income” after applying the multiplier of 14 as injured was 45 e of motor vehicular accident comes to Rs. years of age at the time of motor vehicular accident comes to Rs. e of motor vehicular accident comes to Rs. years of age at the tim (Rs. 7,500 x 12 x 14 x 25/100). 3,15,000/- (Rs. 7,500 x 12 x 14 x 25/100). Assessment under other ‘Pecuniary Heads’ Assessment under other ‘Pecuniary Heads’ Assessment under other ‘Pecuniary Heads’ [10]. Admittedly, the injured was bed ridden for 6 months as he [10]. Admittedly, the injured was bed ridden for 6 months as he [10]. Admittedly, the injured was bed ridden for 6 months as he [10]. Admittedly, the injured was bed ridden for 6 months as he - was operated upon and would have definitely went for his post- was operated upon and would have definitely went for hi was operated upon and would have definitely went for hi TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 6 FAO-359-2011 (O&M) FAO operative care. Thus, compensation granted for special diet and operative care. Thus, compensation granted for special diet and operative care. Thus, compensation granted for special diet and operative care. Thus, compensation granted for special diet and is very less and no compensation conveyance charges @ Rs. 10,000/- is very less and no compensation is very less and no compensation conveyance charges @ Rs. 10,000/ is granted under is granted under is granted under is granted under the head of attendant charges. Therefore, the head of attendant charges. Therefore, the head of attendant charges. Therefore, the head of attendant charges. Therefore, compensation granted under these heads is reassessed @ Rs. compensation granted under these heads is reassessed @ Rs. compensation granted under these heads is reassessed @ Rs. compensation granted under these heads is reassessed @ Rs. 1,00,000/. Assessment under ‘non pecuniary heads’ Assessment under ‘non pecuniary heads’ Assessment under ‘non pecuniary heads’ [11]. In the present motor vehicular accident, appellant/claimant [11]. In the present motor vehicular accident, appellant/claimant [11]. In the present motor vehicular accident, appellant/claimant [11]. In the present motor vehicular accident, appellant/claimant suffered injuries for which he went into the phase of obtaining suffered injuries for which he went into the phase of obtaining suffered injuries for which he went into the phase of obtaining suffered injuries for which he went into the phase of obtaining treatment, spanning over a period of 6 months. In injury cases treatment, spanning over a period of 6 months. In injury cases treatment, spanning over a period of 6 months. In injury cases treatment, spanning over a period of 6 months. In injury cases compensation for mental agony ompensation for mental agony as well as pain and suffering cannot be pain and suffering cannot be assessed with mathematical certainty and the fact that no amount of assessed with mathematical certainty and the fact that no amount of assessed with mathematical certainty and the fact that no amount of assessed with mathematical certainty and the fact that no amount of compensation can restore the injured person’s physical frame and compensation can restore the injured person’s physical frame and compensation can restore the injured person’s physical frame and compensation can restore the injured person’s physical frame and eradicate or ameliorate the agony suffered by the inju eradicate or ameliorate the herefore, the agony suffered by the injured, therefore, the compensation under this head is reassessed as Rs. 70,000/-. compensation under this head is reassessed as Rs. 70,000/ compensation under this head is reassessed as Rs. 70,000/ Conclusion In view of what has been discussed hereinabove, the [12]. In view of what has been discussed hereinabove, the In view of what has been discussed hereinabove, the In view of what has been discussed hereinabove, the appellant/claimant shall be entitled for the grant of compensation in the appellant/claimant shall be entitled for the grant of compensation in the appellant/claimant shall be entitled for the grant of compensation in the appellant/claimant shall be entitled for the grant of compensation in the following manner:- following manner: Sr.No. Nature Amount (in Rs.) 1. Loss of Income (Rs. 250 + Rs. 45,000 + Rs. 3,60,250/- Loss of Income (Rs. 250 + Rs. 45,000 + Rs. 3,15,000) 2. 3. 4. Medical Expenses/Hospitalization Medical Expenses/Hospitalization Rs. 50,000/- Pain and Suffering Rs. 70,000/- Compensation under other pecuniary Rs. 1,00,000/- Compensation under other pecuniary head 5. Compensation under non-pecuniary head pecuniary head Rs. 70,000/- TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 7 FAO-359-2011 (O&M) FAO Total Compensation Rs. 6,50,250/- Amount Awarded by the Tribunal Amount Awarded by the Tribunal Rs. 1,05,000/- Enhanced Amount Rs. 5,45,250/- [13]. In the view of the observations made by the Hon’ble Supreme In the view of the observations made by the Hon’ble Supreme In the view of the observations made by the Hon’ble Supreme In the view of the observations made by the Hon’ble Supreme Court in “Smt. Supe Dei and others vs. National Insurance “Smt. Supe Dei and others vs. National Insurance “Smt. Supe Dei and others vs. National Insurance “Smt. Supe Dei and others vs. National Insurance Company Limited and other, reported as Company Limited and other, (2009) (4) SCC 513 reported as (2009) (4) SCC 513 approved in a subsequent judgment titled as “Puttamma and others approved in a subsequent judgment titled as approved in a subsequent judgment titled as “Puttamma and others the vs. K.L. Narayana Reddy and another, 2014 (1) RCR (Civil) 443, the vs. K.L. Narayana Reddy and another, 2014 (1) RCR (Civil) 443, vs. K.L. Narayana Reddy and another, 2014 (1) RCR (Civil) 443, t @ 9% per annum on the amount of compensation grant of interest @ 9% per annum on the amount of compensation t @ 9% per annum on the amount of compensation grant of interes awarded to the claimants from the date of institution of claim petition till awarded to the claimants from the date of institution of claim petition till awarded to the claimants from the date of institution of claim petition till awarded to the claimants from the date of institution of claim petition till its realization is justified. Needless to mention here that the amount of its realization is justified. Needless to mention here that the amount of its realization is justified. Needless to mention here that the amount of its realization is justified. Needless to mention here that the amount of ed from the compensation already paid to the claimants shall be deducted from the compensation already paid to the claimants shall be deduct compensation already paid to the claimants shall be deduct enhanced compensation. enhanced compensation. In view of the aforesaid modification, the present appeal stands [14]. In view of the aforesaid modification, the present appeal stands In view of the aforesaid modification, the present appeal stands In view of the aforesaid modification, the present appeal stands disposed of. Pending miscellaneous application(s), if any, also stand disposed of. Pending miscellaneous application(s), if any, also stand disposed of. Pending miscellaneous application(s), if any, also stand disposed of. Pending miscellaneous application(s), if any, also stand
Arguments
[6]. On the other hand, learned counsel representing respondent [6]. On the other hand, learned counsel representing respondent [6]. On the other hand, learned counsel representing respondent [6]. On the other hand, learned counsel representing respondent No. 3/ insurance company submitted that appellant/claimant had No. 3/ insurance company submitted that appellant/claimant had No. 3/ insurance company submitted that appellant/claimant had No. 3/ insurance company submitted that appellant/claimant had been adequately compensated and as such the impugned already been adequately compensated and as such the impugned been adequately compensated and as such the impugned been adequately compensated and as such the impugned award warrants no interference and thus, the present appe award warrants no interference and al is liable to the present appeal is liable to be dismissed. I have heard learned counsel for the parties and perused the [7]. I have heard learned counsel for the parties and perused the I have heard learned counsel for the parties and perused the I have heard learned counsel for the parties and perused the paper of the case. I find force in the arguments advanced by the paper of the case. I find force in the arguments advanced by the paper of the case. I find force in the arguments advanced by the paper of the case. I find force in the arguments advanced by the learned counsel for the appellant/claimant. learned counsel for the appellant/claimant. learned counsel for the appellant/claimant. Discussion t of compensation On the aspect of enhancement of compensation On the aspect of enhancemen Assessment under “medical expenses/ hospitalization” Assessment under “medical expenses/ hospitalization” Assessment under “medical expenses/ hospitalization” [8]. To prove his case, appellant tendered in the evidence his To prove his case, appellant tendered in the evidence his To prove his case, appellant tendered in the evidence his To prove his case, appellant tendered in the evidence his affidavit as Ex.PW1/A; copy of DDR as Ex. P11; copy of treatment affidavit as Ex.PW1/A; copy of DDR as Ex. P11; copy of treatment affidavit as Ex.PW1/A; copy of DDR as Ex. P11; copy of treatment affidavit as Ex.PW1/A; copy of DDR as Ex. P11; copy of treatment Ex.P7 and the disability record as Ex.P4; medical bills as Ex.P6 and Ex.P7 and the disability record as Ex.P4; medical bills as Ex.P6 and record as Ex.P4; medical bills as Ex.P6 and certificate as Ex.P44. certificate as Ex.P44. of [8.1]. In the present case, appellant/claimant suffered fracture of [8.1]. In the present case, appellant/claimant suffered fracture [8.1]. In the present case, appellant/claimant suffered fracture medial malleous, left ankle and skin grafting over left knee and left leg medial malleous, left ankle and skin grafting over left knee and left leg medial malleous, left ankle and skin grafting over left knee and left leg medial malleous, left ankle and skin grafting over left knee and left leg al of that was operated and wires were inserted. Further, a perusal of that was operated and wires were inserted. Further, a perus that was operated and wires were inserted. Further, a perus disability certificate (Ex.P44) of the injured shows that he suffered 25% disability certificate (Ex.P44) of the injured shows that he suffered 25% disability certificate (Ex.P44) of the injured shows that he suffered 25% disability certificate (Ex.P44) of the injured shows that he suffered 25% said permanent disability due to the injuries sustained by him in the said permanent disability due to the injuries sustained by him in the permanent disability due to the injuries sustained by him in the accident. Even though appellant could produce medical bills amounting accident. Even though appellant could produce medical bills amounting accident. Even though appellant could produce medical bills amounting accident. Even though appellant could produce medical bills amounting TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 4 FAO-359-2011 (O&M) FAO for physiotherapy but keeping in to Rs. 18,204/- only and Rs. 2,500/- for physiotherapy but keeping in for physiotherapy but keeping in to Rs. 18,204/ mind the cost factor prevalent at the time of motor vehicular accident mind the cost factor prevalent at the time of motor vehicular accident mind the cost factor prevalent at the time of motor vehicular accident mind the cost factor prevalent at the time of motor vehicular accident treatment; permanent disability suffered due to stiffness in left and the treatment; permanent disability suffered due to stiffness in left treatment; permanent disability suffered due to stiffness in left treatment; permanent disability suffered due to stiffness in left knee and ankle besides need of medicines during rehabilitation period, knee and ankle besides need of medicines during rehabilitation period, knee and ankle besides need of medicines during rehabilitation period, knee and ankle besides need of medicines during rehabilitation period, ompensation under this head needs to be reassessed. This fact the compensation under this head needs to be reassessed. This fact ompensation under this head needs to be reassessed. This fact ompensation under this head needs to be reassessed. This fact even finds force from the argument that in the aftermath of the accident even finds force from the argument that in the aftermath of the accident even finds force from the argument that in the aftermath of the accident even finds force from the argument that in the aftermath of the accident due to shock and mental agony, a person cannot be presumed to be due to shock and mental agony, a person cannot be presumed to be due to shock and mental agony, a person cannot be presumed to be due to shock and mental agony, a person cannot be presumed to be rsement purposes. prudent enough to collect all the bills for claim/reimbursement purposes. prudent enough to collect all the bills for claim/reimbu prudent enough to collect all the bills for claim/reimbu Thus, compensation under this head is assessed as Rs. 50,000/-. Thus, compensation under this head is assessed as Rs. 50,000/ Thus, compensation under this head is assessed as Rs. 50,000/ Assessment under “loss of income” Assessment under “loss of income” The Learned Additional Sessions Judge quantified the [9]. The Learned Additional Sessions Judge quantified the The Learned Additional Sessions Judge quantified the The Learned Additional Sessions Judge quantified the compensation towards "loss of income on account of compensation towards "loss of income Rs. on account of disability" as Rs. due to lack of documentary evidence. Although the appellant 60,000/-, due to lack of documentary evidence. Although the appellant due to lack of documentary evidence. Although the appellant due to lack of documentary evidence. Although the appellant 2008 produced the income tax return for the assessment year 2007–2008 produced the income tax return for the assessment year 2007 produced the income tax return for the assessment year 2007 (Exhibit P10), reflecting his annual income (Exhibit P10), reflecting , the trial annual income as Rs. 89,825/-, the trial Court declined to treat the said document as reliable proof of actual Court declined to treat the said document as reliable proof of actual Court declined to treat the said document as reliable proof of actual Court declined to treat the said document as reliable proof of actual income, on the ground that the appellant had not filed or paid income income, on the ground that the appellant had not filed or paid income income, on the ground that the appellant had not filed or paid income income, on the ground that the appellant had not filed or paid income tax for the preceding assessment year 2006–2007. tax for the preceding assessment year 2006 tax for the preceding assessment year 2006 is Court, the income tax return for [9.1]. In the humble opinion of this Court, the income tax return for is Court, the income tax return for [9.1]. In the humble opinion of th 2008 (Ex. P10) ought to have been the assessment year 2007-2008 (Ex. P10) ought to have been 2008 (Ex. P10) ought to have been the assessment year 2007
Decision
disposed of. August 28, 2025 Tejwinder JUDGE 2025 (HARKESH MANUJA) FAO-359 359-2011 (O&M) AMRIT LAL VS. JAGDISH CHAND & OTHERS AMRIT LAL VS. JAGDISH CHAND & OTHERS AMRIT LAL VS. JAGDISH CHAND & OTHERS After uploading of the judgment dated 28.08.2025 in the main After uploading of the judgment dated 28.08.2025 in the main After uploading of the judgment dated 28.08.2025 in the main After uploading of the judgment dated 28.08.2025 in the main case, it has come to the notice of this Court that on account of an case, it has come to the notice of this Court that on account of an case, it has come to the notice of this Court that on account of an case, it has come to the notice of this Court that on account of an inadvertent error, certain wrong calculations have been mentioned in inadvertent error, certain wrong calculations have been mentioned in inadvertent error, certain wrong calculations have been mentioned in inadvertent error, certain wrong calculations have been mentioned in 12 thereof, which needs to be corrected/ modified as under:- 12 thereof, which needs to be corrected/ modif para-12 thereof, which needs to be corrected/ modif TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document 8 FAO-359-2011 (O&M) FAO Sr. No. 1. Nature 2. 3. 4. Amount (in Rs.) under under Loss of Income (Rs. 250 + Rs. Rs. 3,60,250/- Loss of Income (Rs. 250 + Rs. 45,000 + Rs. 3,15,000) Medical Expenses/Hospitalization Medical Expenses/Hospitalization Rs. 50,000/- other Rs. 1,00,000/- other Compensation Compensation pecuniary heads Compensation Compensation pecuniary heads Total Compensation Amount Awarded by Amount Awarded by Tribunal Enhanced Compensation Rs. 5,80,250/- the Rs. 1,05,000/- the non- Rs. 70,000/- non Rs. 4,75,250/- under under It is ordered accordingly. It is ordered accordingly. This modification may be read as part of the earlier order This modification may be read as part of the earlier order This modification may be read as part of the earlier order This modification may be read as part of the earlier order 12 of dated 28.08.2025 by substituting the aforementioned table in para-12 of dated 28.08.2025 by substituting the aforementioned table in para dated 28.08.2025 by substituting the aforementioned table in para the original decision. the original decision. Registry is directed to delete the earlier order dated Registry is directed to delete the earlier order dated Registry is directed to delete the earlier order dated Registry is directed to delete the earlier order dated 28.08.2025, so as to upload the complete/modified order. 28.08.2025, so as to upload the complete/modi 28.08.2025, so as to upload the complete/modi 12.09.2025 Tejwinder (HARKESH MANUJA) JUDGE TEJWINDER SINGH 2025.09.25 23:45 I agree to specified portions of this document