Allahabad HC says late ITRs cannot prove pre-accident income
In short
The Allahabad High Court said income tax returns filed two years after an accident cannot by themselves prove what the claimant earned before the accident. Taxscan says the court wanted supporting evidence along with those returns.
This matters for accident compensation cases, because income proof can affect the amount a claimant may receive.
What the reporting says
The Allahabad High Court said income tax returns filed two years after an accident cannot establish a claimant’s pre-accident income. Taxscan’s summary says the court held that such returns need supporting evidence to prove income before the accident. The ruling affects how claimants may try to substantiate compensation claims when income documents are filed after the incident.
Why it matters
The Allahabad High Court ruled that income tax returns filed two years after an accident are not enough on their own to establish pre-accident income. The decision is relevant to claimants in compensation disputes, where income proof affects the amount awarded.