{"id":389315,"date":"2026-07-03T17:30:44","date_gmt":"2026-07-03T12:00:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=389315"},"modified":"2026-07-03T17:26:29","modified_gmt":"2026-07-03T11:56:29","slug":"motor-accident-claim-annual-income-assessment-using-itr-sc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/07\/03\/motor-accident-claim-annual-income-assessment-using-itr-sc\/","title":{"rendered":"How ITRs can be used to assess annual income of deceased persons in Motor Accident Claims? Supreme Court lays down the method"},"content":{"rendered":"
\n

Supreme Court:<\/span> While deciding this appeal challenging Orissa High Court’s decision to reduce the compensation amount so determined by the Motor Accidents Claims Tribunal (MACT), the Court had to deliberate that whether to assess the annual income of a deceased person\/claimant under the Motor Vehicles Act, 1988<\/a> (MV Act), the Income Tax Returns (ITRs) for the previous year is appropriate or average of the past 2\/3 years is to be taken into consideration?<\/p>\n

In a significant decision, the Division Bench of Sanjay Karol*<\/span> and N. Kotiswar Singh, JJ., noting that ITRs being statutory documents, are an important reference point when it comes to assessing one’s income for the purposes of compensation under the MV Act, laid down important guidelines for assessment annual income of salaried persons and self-employed individuals using ITRs in respect of determining the compensation in motor accident claims.<\/p>\n

Also Read:<\/span> Explained| Motor Accident Claims: Deceased not earning at the time of death — Can heirs claim future prospect\/future rise in income?<\/a><\/p>\n

Background and Legal Trajectory<\/p>\n

On 29 May 2018, the deceased, aged 39 years, was travelling from Behrampur to Bhubaneswar in his vehicle. Near Kaliabali Chakka on the National Highway, a truck (the offending vehicle), being driven in a rash and negligent manner, struck the vehicle of the deceased. As a result of the said accident, he suffered injuries and passed away during treatment.<\/p>\n

Thereafter an FIR was lodged under Sections 279<\/a>, 337<\/a>, 338<\/a>, 304-A<\/a>, Penal Code, 1860<\/a> (IPC) and the legal representatives of the deceased (the appellants) filed an application seeking compensation before the MACT under Section 166, MV Act, to the tune of ₹2,25,00,000. It was contended that the deceased was running his own construction business and earning ₹15,00,000 per annum and he was the sole breadwinner of his family.<\/p>\n

The MACT vide order dated 24 February 2023, held the Insurance Company (the respondent), liable to pay compensation of ₹2,27,00,064 along with 6 per cent interest per annum, to the appellants from the date of filing of the claim petition, i.e., from 7 May 2019. The income of the deceased was ascertained as ₹15,00,000 per annum considering his Income Tax Return (ITR) for the Assessment Year (AY) 2018-2019. Furthermore, 1\/3rd deduction was made considering 3 dependents and a multiplier of “16” was applied, considering the age of the deceased. The MACT further awarded compensation towards conventional heads, in accordance with law.<\/p>\n

Aggrieved with the MACT’s verdict, the respondent appealed before Orissa High Court seeking reduction in compensation awarded. Vide the impugned judgment, the High Court reduced the compensation to ₹1,87,75,150 along with 6 per cent interest per annum. The High Court reduced the deceased’s annual income as ₹13,33,226. For this purpose, the High Court took the average of the previous two ITRs which were on record, instead of only the previous ITR, which was taken into consideration by the MACT. Furthermore, the High Court applied a multiplier of 15.<\/p>\n

Aggrieved with the impugned judgment, the appellants approached the Supreme Court via the present appeal.<\/p>\n

Court’s Assessment of the Core Issue<\/p>\n

Given the importance of the issue raised in the appeal, the Court appointed 2 Amici Curiae to assist in the matter. The Court at the outset, reiterated that objective behind the claim process in the MV Act is to grant “just and fair compensation”.<\/span> The Court further relied on Anant<\/span> v. Pratap<\/span>, (2018) 9 SCC 450<\/a>, to re-emphasise that, “The purpose of compensation under the Motor Vehicles Act is to fully and adequately restore the aggrieved to the position prior to the accident<\/span>.”<\/p>\n

Perusing the submissions made by the Amici Curiae, the Court opined that there can be no hard and fast formula for computing the annual income<\/span> of a deceased person\/claimant. ITRs being statutory documents are an important reference point when it comes to assessing one’s income, for the purposes of compensation under the MV Act. The Court further observed that there must be a bifurcation made between salaried individuals and self-employed individuals<\/span> when it comes to assessment of annual income.<\/p>\n

The Court thus laid down the following method:<\/p>\n

Salaried Employees<\/p>\n

    \n
  1. \n

    For salaried individuals, only the ITR of the previous year will be sufficient for showcasing the annual income from salary<\/span>. “The reason for considering only the preceding year is that the financial impact of promotions is significant and may be reflected in the ITR for only that year.<\/span>”<\/p>\n<\/li>\n

  2. \n

    A situation may also arise whereby the deceased\/claimant might not have completed a year in the promoted position before the accident or might not have filed ITR for such period. In such cases the Court concerned shall take reference to the promotion letter and other corroboratory financial statements<\/span>.<\/p>\n<\/li>\n<\/ol>\n

    Self-Employed Individuals<\/p>\n

      \n
    1. \n

      The average of the income specified in the ITRs of up to the previous 3 years<\/span> is to be taken as a reference point for assessment of annual income from their business.<\/p>\n<\/li>\n

    2. \n

      There may also be a scenario where only 1 or 2 ITRs have been filed<\/span>. Given such scenarios and the fluctuation of income<\/span> in these professions, surrounding circumstances are also to be taken into consideration. These would include:<\/p>\n<\/li>\n<\/ol>\n

        \n
      1. \n

        The nature of the business (including geographic location, category etc.);<\/p>\n<\/li>\n

      2. \n

        Growth pattern of the business and impact of death on the business;<\/p>\n<\/li>\n

      3. \n

        Potential growth of business (for instance certain businesses are capital intensive at the outset and are profitable at scale\/in the future);<\/p>\n<\/li>\n

      4. \n

        Negative income (certain businesses may require losses in the initial years, which may not reflect the true financial standing);<\/p>\n<\/li>\n

      5. \n

        Any other relevant factor relating to the business.<\/p>\n<\/li>\n<\/ol>\n

        The Court further added that the date when the ITRs are filed would also become a relevant consideration<\/span>, as there may be scenarios where inflated income is showcased after death\/injury. In these circumstances, the surrounding factors of the business would become more relevant. However, if sufficiently supported by financial statements, such ITRs may also be taken into consideration.<\/p>\n

        Also Read:<\/span> Amputation Resulting in Complete Loss of Masonry Work Warrants Assessment of 100% Functional Disability Despite 70% Physical Disability: Supreme Court<\/a><\/p>\n

        \n

        Decision and Determination of Compensation Amount<\/p>\n

        With the respect to the present appeal, the Court pointed out that the appellants brought on record 2 ITRs for AY 2017-2018 and AY 2018-2019, whereby the annual income of the deceased was ₹11,59,882 and ₹15,06,571 respectively. The Court noted that the High Court took the average of these 2 years to assess the annual income and no reference was made to other factors relating to the nature of business. Furthermore, the deceased was running his own construction business.<\/p>\n

        Therefore, with a view to award just and fair compensation, the Court fixed the deceased’s annual income as ₹14,00,000 and awarded a compensation of ₹1,97,81,505.<\/p>\n

        Allowing the appeal in the aforesaid terms, the Court thus modified the impugned order and directed that interest on the enhanced amount will be paid, as awarded by the MACT. The Court further directed that the amount should be remitted to the bank account supplied by the appellants.<\/p>\n

        Also Read:<\/span> Homemakers Are “Nation Builders”: Supreme Court Creates New Compensation Head “Loss of Domestic Care”; Enhances MACT Award from ₹8.43 Lakhs to ₹62.77 Lakhs<\/a><\/p>\n

        [Rashmirekha Tripathy<\/span> v. Sriram General Insurance Co. Ltd.<\/span>, 2026 SCC OnLine SC 1256<\/a>, decided on 1-7-2026<\/span>]<\/p>\n

        *Judgment by Justice Sanjay Karol<\/span><\/strong><\/p>\n\n

        Advocates who appeared in this case :<\/p>\n

        Mr. J.R. Midha, Senior Counsel, Mr. Salil Paul, Counsel, Amici Curiae<\/span><\/p>\n

        Mr. Aditya Narayan Tripathy, Adv., Mr. Kedar Nath Tripathy, AOR, Mr. Chand Qureshi, AOR, Ms. Preeti Chauhan, Adv., Mrs. Arpana Soni, Adv., Mr. Mohit Yadav, Adv., Mrs. Aarti Pal, Adv., Mr. Md. Imran Siddiqui, Adv., Mr. Saaket Jain, Adv., Ms. Shivangi Anand, Adv., Mr. Siddhartha Iyer, AOR, For Petitioner(s)<\/span><\/p>\n

        Mr. Kshitij Mittal, Adv., Mr. Anand Sukumar, AOR, Mr. Salil Paul, Adv., Ms. Manjeet Chawla, AOR, Mr. Sahil Paul, Adv., Mr. Sandeep Dayal, Adv., Ms. Jyoti, Adv., Mr. Harmeet Singh Phillip, Adv., Mr. Raghav Nagar, Adv., For Respondent(s)<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        The Court observed ITRs are statutory documents when it comes to assessing one’s income, for the purposes of compensation under the MV Act. Hence, it issued the Guidelines for annual income assessment after effectively making a bifurcation between salaried individuals and self-employed individuals.<\/p>\n","protected":false},"author":3,"featured_media":389316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,9],"tags":[108860,108861,20571,9181,32663,55015,41489,42287,8231,3573,108862,108863],"class_list":["post-389315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-annual-income-assessment","tag-computation-of-annual-income","tag-income-tax-return","tag-itr","tag-just-compensation","tag-justice-sanjay-karol","tag-motor-accident-claims","tag-motor-accident-victims","tag-motor-vehicles","tag-road_accidents","tag-salaried-persons","tag-self-employed-individuals"],"yoast_head":"\nSC Motor Accident Claim Guidelines: Annual Income Assessment Using ITR | SCC Times<\/title>\n<meta name=\"description\" content=\"Supreme Court lays down guidelines for annual income assessment using ITR in motor accident claims.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/07\/03\/motor-accident-claim-annual-income-assessment-using-itr-sc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How ITRs can be used to assess annual income of deceased persons in Motor Accident Claims? 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