#Tribunal Procedure

Allahabad High Court reinforces that motor accident claimants can file petitions either where the accident occurred or where they reside or work, as per Section 166(2) of the Motor Vehicles Act. The ruling sets aside a tribunal's dismissal for lack of territorial jurisdiction, emphasizing the claimant's statutory option and easing access to compensation for victims and dependents.

The Punjab & Haryana High Court ruled that Maintenance Tribunals must be constituted with the mandatory two Non-Official Members under Sections 7 and 15 of the Act. Orders passed by an incomplete bench are void ab initio and must be reheard, ensuring strict procedural compliance to protect senior citizens' rights.

The Kerala High Court set aside an ITAT order because the tribunal failed to serve a hearing notice after the appellant did not provide an email ID, despite a defect memo. This establishes that procedural fairness requires active effort to serve notice-even when technical failures occur-and mandates fresh hearings when notice is not reasonably delivered, affecting all income tax appellants relying on digital communication.

Chhattisgarh High Court rules that tribunals must assess notional income based on skill level of deceased, enhancing compensation for semi-skilled workers in motor accident claims.