(the financial year will be 2009-10), the income shown by the appellant was to the tune of ₹1,65,100/-. For the assessment year 2011-12 (the financial year will be 2010-11), the income was shown as ₹1,77,400/-. Further, as per the Salary Certificate Exhibit-22 placed on record by the appellant, he was working as Branch Manager for Padma Infrastructure and he was getting a consolidated salary of ₹22,000 one year prior to the date of accident. Now, it is to be noted that the accident took place on 16.01.2014, in the financial year 2013-14. If we calculate the annual income considering ₹22,000, it would come out to ₹2,64,000/- per annum. However, as per Page 9 of 14the High Court and the Tribunal, the annual income is assessed at ₹1,62,420/-. However, both the courts below failed to consider the fact that there is a gap of approximately 02 years and 09 months between the said income tax returns and the date of accident. It can be seen that the income of the appellant, based on the income