New Delhi, Nov. 29 -- The Supreme Court has held that income tax returns (ITRs) filed after an accident or even after the death of a victim cannot be discarded solely on the ground of delayed filing, ruling that such returns may still be relied upon for assessing income in motor accident compensation claims if found authentic.
A Bench comprising Justice Sanjay Karol and Justice N. Kotiswar Singh reiterated that "authenticity, not timing, determines admissibility" of ITRs in such cases.
However, applying this principle to the present matter, the Court declined to rely on the disputed 2005-06 return of the deceased victim after noting inconsistencies and doubts about its genuineness.
The case concerned 32-year-old Rajendra Singh Gena, who ...