The Supreme Court stated on Monday that income tax returns may not be an accurate guide to the real income of parties involved in a matrimonial dispute. The bench, which included Justices DY Chandrachud and Hima Kohli, ruled that the Family Court must determine the real income based on a thorough examination of the evidence before it.

"On the first aspect, 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".

As a result, the court reinstated the Revision petition to the High Court's docket for further consideration.

In this case, the Family Court ordered a husband to pay Rs 20,000 per month in maintenance to his wife and Rs 15,000 to each of their daughters. This was based on the discovery that he earns Rs. 2 lacs per month. While considering the Husband's revision petition, the High Court noted that according to his Income Tax Return (I.T.R.), he only earns Rs. 4.5 lacs per year. It was also noted that the Family Court had not specified the basis for calculating his monthly income of Rs Two Lakhs.

Case details

Kiran Tomar vs State of Uttar Pradesh

Criminal Appal 1865 of 2022

Read the Complete judgment on the following link:-

https://main.sci.gov.in/supremecourt/2022/27695/27695_2022_2_46_39222_Order_31-Oct-2022.pdf