THE COMMISSIONER OF INCOME TAX vs. M/S. MIDWEST GRANITES PVT. LTD.,

The petitioner is the wife of the respondent. Due to certain marital disputes, they have instituted the proceedings before the Court below. While, the husband has instituted the petition seeking dissolution of marriage, the wife has instituted petition for restitution of conjugal rights. Both the petitions are being considered together before the Court below.

The husband has examined himself and also examined a witness. Their evidence is recorded as P.W.1 and P.W.2. Since, the wife failed to cross-examine the

In that light, the petitioner is assailing the said order and seeking an opportunity to cross-examine P.W.1 and P.W.2 through the petition in W.P.No.52404/2016. Further, the wife had also filed the applications in I.A.Nos.12, 13, 14 and 15 under Order XVI, Rule 6 r/w. Section 151 of the Code of Civil Procedure, 1908 seeking that summons be issued for production of the Income Tax Returns for the past 5 years. The Court below, on considering the same through the order dated 15.11.2016 has dismissed the said applications. The said order is assailed in W.P.Nos.148-151/2017.

Since, the cross-examination of P.W.1 is stated to have not been completed by the wife, as the requisite documents have not been produced, a composite consideration of these petitions would resolve

Through the applications filed in I.A.Nos.12, 13, 14 and 15 before the Court below, the wife has sought for a direction to summon the Income Tax returns not only of the husband, but also the other family members of the husband.

The Court below, while rejecting the applications has arrived at the conclusion that the applications do not contain proper reasons for which the prayer is sought. In that regard, having perused the applications filed and the nature of the contentions that is putforth herein, no doubt, for a consideration whether the Court below ultimately has to grant the relief of the dissolution and in that context, any consequential order relating to financial arrangement between the parties is

Therefore, to that extent, if the wife is seeking to establish the income of the husband, the prayer would be justified. However, there is no justification on the part of the wife to seek for the documents as sought in I.A.Nos.13, 14 and 15 relating to the other family members of the husband when through I.A.No.12, the wife is seeking the Income tax particulars/income particulars of the husband which would indicate that the husband is an Income Tax Assessee in his own right or there would be such other documents to establish his income.

Accordingly, the Court below insofar as rejecting the applications in I.A.Nos.13, 14 and 15 was justified. With regard to the prayer made in I.A.No.12, the need to issue summons to the Competent Authority may not arise at this juncture, since a direction to the

Insofar as the prayer sought in W.P.No.52404/2016, though it is seen that the Court below has taken note of the opportunities that had been granted to the wife to cross-examine P.W.1 and P.W.2, keeping in view the nature of the consideration made in

In that view, an opportunity to cross-examine P.W.1 and P.W.2 is to be granted to the wife within the time frame to be indicated by the Court below. Even thereafter, if the opportunity as granted is not utilized by the wife, the opportunity as granted would stand forfeited. In that view, the order dated 29.08.2016 passed in M.C.No.2747/2012 is set aside. The Court below is directed to recall P.W.1 and P.W.2, permit the opportunity of cross-examination on behalf of the wife. For the said purpose, the Court below shall fix a time frame within which the cross-examination is to be completed on the appearance of P.W.1 and P.W.2. If the