Kiran Tomar & Ors v. State of Uttar Pradesh (2022) SCC Online SC 539

S. 139 : Return of Income – Income tax returns do not necessarily furnish an accurate guide of the real income- Particularly, when parties are engaged in a matrimonial conflict- High Court was not justified in setting aside the order of the Family Court . [ Code of Criminal Procedure 1973 , S. 125 ]

The Additional Principal Judge of the Family Court ,by an order dated 11 March 2022, allowed Miscellaneous Case No 197 of 2016 instituted by the appellants under Section 125 of the Code of Criminal Procedure 1973 and directed the second respondent to pay maintenance at the rate of Rs 20,000 per month to the first appellant and Rs 15,000 each to the second and third appellants, who are daughters of the first appellant and the second respondent. . High Court has  set aside the order  of family Court based on the income shown in the return of income . On appeal the  Court held that it is well-settled that income tax returns do not necessarily furnish an accurate guide of the real income. Particularly, when parties are engaged in a matrimonial conflict, there is a tendency to underestimate income. Hence, it is for the Family Court to determine on a holistic assessment of the evidence what would be the real income of the second respondent so as to enable the appellants to live in a condition commensurate with the status to which they were accustomed during the time when they were staying together. The two children are aged 17 and 15 years, respectively, and their needs have to be duly met. Accordingly  the High Court was not justified in setting aside the order of the Family Court and directed the  second respondent shall, in compliance with the interim order dated  30 September 2022, pay the entire arrears of maintenance payable to the appellants in terms of the order dated 11 March 2022 of the Additional Principal Judge, Family Court, District Gautambudh Nagar in Miscellaneous Case No 197 of 2016 on or before 31 December 2022.  ( CA No. 1865 of 2022 dt 31-10 -2022 )