Raj Kumar v. Ajay Kumar

1 SCC 343Reported decision2011#4770 most cited

What is Raj Kumar v. Ajay Kumar authority for?

When assessing compensation for permanent disability, the percentage of disability should not be mechanically applied to loss of earning capacity; the actual impact on the victim's ability to earn must be considered.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2012 to 2024.

Also referred to as

Raj Kumar v Ajay Kumar · permanent disability · loss of earning capacity · compensation assessment · future earnings · accident compensation · tort law · injury compensation · impact of disability

Judgments citing Raj Kumar v. Ajay Kumar

The Pr. Commissioner of Income Tax -3 vs. Dharam Raj Construction & Infrastructure Private Limited

The appeal stands disposed of with the above directions

ITA/798/2019HC Delhi08 Oct 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…MAC.APP. 798/2019 1 of 11 $~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision:25th February 2026 + MAC.APP. 798/2019 RAKESH KUMAR .....Appellant Through: Mr. Pankaj Gupta, Mr. Akash Singh and Ms. Priyanka S. Aneja, Advs. versus SHRIRAM GENERAL INSURANCE CO LTD & ORS .....Respondents…

Principal Commissioner of Income Tax 5, Kolkata vs. Shyam Kumar Baid

ITAT/10/2022HC Calcutta29 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 14Section 166

…city involves three steps. The Tribunal has to first ascertain what activities the claimant could carry on in spite of the permanent disability and what he could not do as a result of the 5 (2011) 1 SCC 343 15 permanent ability (this is also relevant for awarding compensation under the head of loss of amenities of life). The second step is to ascertain his avocation, profession and nature of work before the accident, as also his age. The third step is to find out whether (i) the claimant is totally disabled from earning any kind of liveliho…

Principal Commissioner of Income Tax vs. M/S.Dewdrop Merchants Pvt.Ltd

ITA/133/2018HC Orissa13 Apr 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Commissioner of Income Tax (International Taxation)-2 vs. Gracemac Corporation

ITA/34/2022HC Delhi07 Mar 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…oint of Lajpat Nagar Flyover, opposite PGDAV Collage, Ring Road, from Aashram to Moolchand, New Delhi with due care and precaution to go Chankyapur, New Delhi. At the same time suddenly a vehicle bearing 1 (2011) 1 SCC 343 [hereinafter, “Raj Kumar”]. 2 (2017) 16 SCC 680 [hereinafter, “Pranay Sethi”]. Signed By:DAMINI YADAV Signing Date:15.12.2025 15:12:53 Signature Not Verified MAC.APP. 41/2021 and MAC.APP. 34/2022 Page 5 of 15 registration No. DL1LP-4567 (Water Tanker, Tata Goods Career) which was bei…

M/S.Sunny Jacob Jewellers and Wedding Centre vs. The Commissioner of Income Tax

In the result, the petitioner is entitled for an

ITA/107/2019HC Kerala30 Apr 2021

Bench: HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN,HONOURABLE MRS. JUSTICE M.R.ANITHA

…ortunities as well as chance of getting better employment is lost and therefore, his disability for assessing compensation is much more than 40%. 13. The Hon'ble Supreme Court, in Raj Kumar v. Ajay Kumar and another [2010 KHC 5021: 2011 (1) KLT 620:(2011) 1 SCC 343], considered in detail the correlation between the permanent disability suffered in an accident and the loss of earning capacity of the victim resulting therefrom. The Court held as under: MACA NO. 107 OF 2019 : 8 : “8. Where the claimant suffers a permanent disability as a result of injuries, the assessment of compensation und…

Hari Mohan Sarswat vs. DCIT Circle

ITA/42/2015HC Uttarakhand05 Mar 2021

Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA

Section 173

…it has been observed by the Hon’ble Apex Court in the matters of Raj Kumar. 52. In response to the argument, extended pertaining to the expected 1/3 deduction, the learned counsel for the respondents had referred to a judgement as reported in (2011) 1 SCC 343, Raj Kumar Vs. Ajay Kumar and another, and particularly, he has referred to the observation which has 23 been made by the Hon’ble Apex Court in its para 9, which is extracted hereunder:- “9. The percentage of permanent disability is expressed by the Doctors with reference to the whole body, or more often than not, with reference to a…

M/S Siem Offshore Inc vs. The Deputy Director Of Income Tax

ITA/43/2015HC Uttarakhand24 Nov 2020

Bench: HON'BLE MR. JUSTICE RAVI MALIMATH,HON'BLE MR. JUSTICE RAVINDRA MAITHANI

Section 173

…it has been observed by the Hon’ble Apex Court in the matters of Raj Kumar. 52. In response to the argument, extended pertaining to the expected 1/3 deduction, the learned counsel for the respondents had referred to a judgement as reported in (2011) 1 SCC 343, Raj Kumar Vs. Ajay Kumar and another, and particularly, he has referred to the observation which has 23 been made by the Hon’ble Apex Court in its para 9, which is extracted hereunder:- “9. The percentage of permanent disability is expressed by the Doctors with reference to the whole body, or more often than not, with reference to a…

Pr. Commissioner of Income Tax, Jodhpur vs. Gaj Singh

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Principal Commissioner of Income Tax-7 vs. Rahul Polymers Pvt. Ltd

Appeal is dismissed

ITA/1127/2018HC Delhi26 Oct 2018

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 173Section 2(9)

…for the Respondents have argued that this disability of injured cannot be considered for whole body in terms of same percentage as per disability certificate and she is not entitled for 14(2018) 3 SCC 1 15(2011) 1 SCC 343 Digitally Signed By:PRAMOD KUMAR VATS Signing Date:09.08.2024 19:49:45 Signature Not Verified MAC APP. 1127/2018 Page 8 of 9 compensation to same extent of disability. However, the purpose of permanent disability; certificate is to determine the actual as well as functional disability suffered by the injured during the accide…

The Principal Commissioner of Income Tax-II vs. M/S.Waltair Communications Pvt Ltd

ITTA/87/2017HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Pr. Commissioner of vs. M/S Novo Nordisk India

ITA/133/2018HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 166Section 173(1)

…d in granting compensation of Rs.17,01,000/- under the said head and the same is unsustainable. In support of his contention, he has relied upon the decisions of the Hon’ble Apex Court in the case of Rajkumar –v- Ajay Kumar and another reported in (2011) 1 SCC 343 and in the case of Sandeep Khanuja –v- Atul Dande & Another reported in (2017) 3 SCC 351. Secondly, as per the evidence of the doctor, the claimant has suffered permanent disability of 16% to 9 each limb and 20% permanent physical impairment of spine. The Tribunal is not justified in taking the whole body disability at 35%, whic…

Pr. Commissioner of Income Tax-4 vs. M/S. Kodaik Networks (India) Pvt. Ltd

The appeal is allowed in part

ITA/66/2018HC Karnataka29 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 173(1)Section 187

…disability. 20. This view of ours is supported by the judgment of the Hon’ble Supreme Court in Raj Kumar vs. Ajay Kumar1and the same is reiterated in Sidram vs. United India Insurance 1 (2011)1 SCC 343 M.F.A.No.66/2018 12 Co.Ltd2. In para 19 of the judgment in Raj Kumar’s case it is held as follows: “ 19. We may now summarise the principles discussed above: (i) All injuries (or permanent disabilities arising from injuries), do not result in loss of earning capacity. (ii) The percentage of permanent disability with reference t…

Principal Commissioner of Income Tax - 7 vs. M/S Premier Polyfilm Ltd

The appeals are disposed of in the above terms

ITA/1092/2017HC Delhi18 Jul 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…imant was not earning Rs. 20,000/- per month, the UPSRTC could not cast a doubt on the statement of PW2 and PW3. Merely because PW2 and PW3 are the friends of the Claimant, their statement cannot be doubted. 31. In Raj Kumar v. Ajay Kumar & Anr., (2011) 1 SCC 343, the Supreme Court has laid down the principles applicable to determine the compensation to be awarded in case of an injury suffered in a motor vehicle accident towards loss of income, as under: “13. Ascertainment of the effect of the permanent disability on the actual earning capacity involves three steps. The Tribunal has to first ascerta…

The Commissioner of Income Tax, Hyd vs. A.P.State Ware Housing Corporation, Hyd

ITTA/596/2017HC Telangana03 Jan 2018

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Respondent: MRS.P M DUTTA

…l for the respondent/Insurance Company has relied upon the judgment of this Court in Oriental Insurance Co. Ltd. vs. Dilip Rabha & Ors. reported in 2019 (2) GLT 944 and in the judgment of the Apex Court in Raj Kumar vs. Ajay Kumar & Anr. reported in (2011) 1 SCC 343. He also submits that as the HUF is being run by the wife of the injured, there is no loss of earning of the appellant from the HUF. Also there is no proof of loss of earning capacity of the appellant in his individual capacity. 8. I have heard the counsels for the parties. Page No.# 4/7 9. A perusal of the Lower Court Records shows…

Commissioner of Income Tax-(E) vs. India Habitat Centre

The appeals are disposed of in the above terms

ITA/1131/2017HC Delhi11 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…imant was not earning Rs. 20,000/- per month, the UPSRTC could not cast a doubt on the statement of PW2 and PW3. Merely because PW2 and PW3 are the friends of the Claimant, their statement cannot be doubted. 31. In Raj Kumar v. Ajay Kumar & Anr., (2011) 1 SCC 343, the Supreme Court has laid down the principles applicable to determine the compensation to be awarded in case of an injury suffered in a motor vehicle accident towards loss of income, as under: “13. Ascertainment of the effect of the permanent disability on the actual earning capacity involves three steps. The Tribunal has to first ascerta…

The Principal Commissioner of Income Tax-I vs. M/s. V.Dhana Reddy AND Co

ITTA/137/2017HC Telangana14 Nov 2017

Bench: C.V.NAGARJUNA REDDY,KONGARA VIJAYA LAKSHMI

For Appellant: - National Insurance Co. Ltd. Lucknow Thru. AssttFor Respondent: - Gaurav Sharma And Anr
Section 163Section 166Section 173

…no proof of any income from 3 the sport or in regard to any other claim has been filed, therefore, the appeal has been filed on misconceived and baseless grounds, which is liable to be dismissed. 5. She relies on Raj Kumar Vs. Ajay Kumar and Another; (2011) 1 SCC 343/ 2011 ACJ 1, Gopal, Krishnaji Ketkar Vs. Mahomed Haji Latif and Others; AIR 1968 SC 1413/ 1968 SCC Online SC 63, Oriental Insurance Co. Ltd. at Nanded Vs. Prakash Shahuraj Mali and Others; 2020 (1) TAC 938, Rajesh Kumar @ Raju Vs. Yudhvir Singh and Another; AIR 2008 SC 2396, National Textile Corporation Ltd. Vs. Naresh Kumar Badri Kumar Jagad and…

Principal Commissioner of Income Tax - 7 vs. M/S Paramount Biotech Industries Ltd

ITA/887/2017HC Delhi24 Oct 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…3 of 4 5. I am unable to agree with the above challenge of the appellant. 6. The learned Tribunal in assessing the functional disability of the respondent no.1 has placed reliance on the judgment of the Supreme Court in Raj Kumar vs Ajay Kumar (2011) 1 SCC 343, and applying the principles laid down therein, has found that as the respondent no.1 was doing the business of a mobile food stall, he would be unable to run the same with one hand; he would also not be able to drive the vehicle; or do the other work, which he could have done prior to the accident in question. In these circumstances, the lear…

Principal Commissioner of Income Tax (Central)- 1 vs. Sahara India Financial Corporation Ltd

ITA/454/2017HC Delhi21 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…MAC.APPs. 454/2017 & 588/2018 Page 1 of 15 $~7 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20.07.2023 + MAC.APP. 454/2017 & CM APPL. 20382/2022 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr.Arihant Jain & Mr.Shantha Devi Raman, Advs. versus MANOJ PRASAD & ORS ..... Respondent Through: Mr.S.N. Parashar, Adv. for R-1. + MAC.APP. 588/2018 MANOJ PRASAD ..... Appellant Through: Mr.S.N. Paras…

The Commissioner of Income Tax-7 vs. M Bala Narasimha Reddy

ITTA/240/2017HC Telangana02 Jun 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

The Commissioner of Income Tax-V vs. M/S Sain Medicaments

ITTA/275/2010HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 162Section 166Section 168

…Page 1 of 11 MA No. 275/2010 HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU MA No. 275/2010 Reserved on: 08.08.2023 Announced on: 04.10.2023 Miss Twinkle D/o Sh. Jameet Lal R/o Village Pandorian, PO Halqa, Tehsil & District Jammu, through her mother Smt. Raj Kumari W/o Sh. Jameet Lal R/o Village Pandorian, PO Halqa, Tehsil & District Jammu. ....Petitioner(s)/Appellant(s) Through:- Mr. R.K.Bhatia. Advocate V/s 1. Kulbir Singh Manhas alias Gulla S/o Shri Kamal Singh R/o Village Channi Tana Pargwal, Tehsil Akhnoor, District Jammu. 2. Sh. Mohan Lal S/o Sh. Shankar Das R/o…