Ld. Counsel for the appellants seeks enhancement of compensation on the ground that ld. Tribunal has taken the annual income of the deceased as Rs.2,35,250/-. It is submitted that as per ITRs on record as Ex.P3, Ex.P2 and Ex.P1 pertaining to the last three assessment years i.e. 2013-14, 2014-15 and 2015-16, respectively the income of the deceased was shown to be Rs.2,10,000/-, 2,40,000/- and Rs.2,55,750/-. It is submitted that the income of the deceased ought to have been taken as Rs.2,55,750/- as per Ex.P1 (ITR for the assessment year 2015-16), however, ld. Tribunal has taken average of last three years. It is submitted that as per judgment of Hon’ble Supreme Court in United India Insurance Co.Ltd. v Satinder Kuar @ Satwinder Kaur and others, Law Finder Doc Id # 1729112 , this could not have been done as it has been held therein that “income of the deceased at the time of his death” has to be considered. It is further submitted that nothing has been granted by way of consortium to the appellants/claimants whereas as per above cited case of Satwinder Kaur (supra), claimants were entitled to spousal, parental and filial consortium.
