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Cause Title: A v. B (Case No.: C.R.R. 770 of 2024)

While asking a man to pay higher amount of maintenance to his estranged wife, the Calcutta High Court has observed that the actual income of an individual would be very different from the figures shown in the income tax return and this is why the Courts often look beyond I.T. returns while determining the income of a person, especially in proceedings such as maintenance cases. The High Court was considering the Revision Application preferred by the wife/petitioner assailing the order passed under Section 127 of the Code of Criminal Procedure (CrPC), reducing the quantum of maintenance from Rs. 30,000 to the tune of Rs. 20,000 per month. Another application was filed by the husband assailing the same order, seeking a further reduction in the quantum of maintenance from the tune of Rs. 20,000 and also with respect to the date of effect, which should have been from the date of retirement of the estranged husband.
Noting that the husband had categorically relied on the annual return for assessment year 2024-2025, the Single Bench of Justice Bibhas Ranjan De said, “...it would be axiomatic to remind one and all the settled proposition of law that the income tax return of an individual cannot be considered as conclusive proof of his income as primarily the return is based on the information provided by the tax payer himself…Therefore, the actual income of an individual would indeed be very different from the figures shown in the income tax return that is why the courts often look beyond I.T. returns while determining the income of a person, especially in proceedings such as maintenance cases.”

Advocate Devashish Maharishi | Best divorce case lawyer in karkardooma Court Delhi
+91 85957 22509


Advocate Devashish Maharishi | Best divorce case lawyer in karkardooma Court Delhi
+91 85957 22509

Advocate Devashish Maharishi | Best divorce case lawyer in karkardooma Court Delhi
+91 85957 22509


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