Bengaluru and in the claim petition, he has stated that he was looking after his son's cloth showroom. Therefore, submitted that his profession is not definitely proved. Therefore, the notional income has to be taken towards his income. At the same time, the claimant has produced three years Income tax returns for the assessment years of 201314, 14-15, 15-16. The Tribunal has taken yearly income of the claimant as Rs.2,98,000/-, by considering the income tax for the assessment year 2015-16 as per Ex.P18. It is true that the income found from the income tax returns filed by the claimant for the assessment year 2013-14 as Rs.1,74,552/- The gross total income is assessed as Rs.2,10,000/- for the assessment year 2014-15. The gross total income is shown as Rs.2,98,000/- for the year 201516. Ex.P19 is the Form No.16, which is not produced along with income tax returns for the assessment year 2016-17. But the gross income was mentioned as Rs.3,60,000/-. Therefore, when the claimant is compelled to produce previous year's income and income tax returns form, the same can be taken for consideration for assessing the