The Delhi High Court has modified a Family Court’s maintenance order, reducing the monthly amount payable by a husband to his estranged wife from ₹25,000 to ₹17,000. The Court held that while the husband’s Income Tax Return (ITR) for the assessment year 2018-2019 was the correct basis for determining income, awarding more than half of that income to the wife was excessive.
Justice Swarana Kanta Sharma presided over the revision petition challenging the judgment dated February 28, 2024, passed by the Family Court, North-East, Karkardooma Courts, Delhi.
Background of the Case
The marriage between the parties was solemnized on July 13, 2016. In March 2020, the respondent-wife filed a petition under Section 125 of the Code of Criminal Procedure (Cr.P.C.), seeking maintenance of ₹75,000 per month. She alleged harassment, dowry demands, and claimed that she was driven out of the matrimonial home in October 2018. She asserted that the petitioner-husband earned approximately ₹1,50,000 per month from a jeans manufacturing business.
The husband denied these allegations, claiming the wife voluntarily deserted the matrimonial home and that he had limited means. On August 18, 2021, the Family Court granted interim maintenance of ₹14,000 per month. Subsequently, after the conclusion of evidence, the Family Court passed the final judgment awarding ₹25,000 per month.
Contentions of the Parties
The counsel appearing for the petitioner-husband argued that the enhancement of maintenance from the interim amount of ₹14,000 to ₹25,000 was arbitrary. It was contended that the initial assessment was based on the husband’s ITR for the Assessment Year (AY) 2018-2019, which showed an annual income of ₹5,18,000 (approx. ₹43,167 per month). The counsel argued that the husband’s business had since shut down, and subsequent ITRs showed a decline in income.
Conversely, the counsel for the respondent-wife argued that the petitioner had “deliberately filed an illegible copy” of his bank statements to conceal his financial status. The respondent maintained that the drastic decline in income reported in later ITRs was fabricated to evade maintenance liability.
Court’s Analysis and Observations
The High Court upheld the Family Court’s decision to rely on the ITR for AY 2018-2019, noting that the petitioner admitted during cross-examination that this ITR pertained to him and his proprietorship. The Court rejected the petitioner’s reliance on subsequent ITRs and salary slips, observing that they “did not inspire confidence” and that the petitioner failed to provide credible evidence of a reduced income or rental liabilities.
Addressing the petitioner’s argument regarding the enhancement of maintenance from the interim stage, the Court clarified:
“Interim maintenance is awarded on a prima facie assessment of the material then available… The final determination of maintenance under Section 125 of Cr.P.C. necessarily takes place after the parties have led their evidence… Thus, the Family Court was not exercising jurisdiction under Section 127 of Cr.P.C… the earlier interim order had no binding effect on the final quantification.”
The Decision: Applying the ‘Annurita Vohra’ Principle
While accepting the monthly income of approximately ₹43,189 (based on the annual income of ₹5,18,268), the High Court found the quantum of ₹25,000 to be excessive. Justice Sharma relied on the principle laid down in the case of Annurita Vohra v. Sandeep Vohra (2004 SCC OnLine Del 192).
The Court observed:
“…the net income of the husband is to be apportioned in ‘units’ or ‘shares’, ordinarily by keeping two shares for the husband and one share for the wife where there are no children or other dependents…”
Applying this formula, the Court reasoned:
“On a monthly income of about ₹43,189/-, one share would come to roughly ₹14,000-15,000/-… the grant of ₹25,000/- per month as maintenance would amount to awarding her a sum which is more than half of the petitioner’s income as reflected in the ITR.”
Concluding that the “ends of justice would be met,” the Court modified the maintenance amount to ₹17,000 per month.
