PR. COMMISSIONER ON INCOME TAX-5 vs. M/S. LANDBASE INDIA LTD.

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ITA/80/2021HC DelhiDLHC01013247202118 March 2021Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE TALWANT SINGH2 pages
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What did the High Court hold?

The tribunal held that the interim maintenance order under Section 24 of the Hindu Marriage Act, 1955, should only be applicable until the date of the divorce decree. The direction for child's expenses was not challenged.

What were the facts?

The Family Court ordered the husband to pay Rs. 30,000 per month as maintenance to the wife, in addition to child's expenses. The husband's annual income was significantly higher than the wife's. The marriage was subsequently dissolved by a decree of divorce.

What were the issues?

The primary issue was whether interim maintenance awarded under Section 24 of the Hindu Marriage Act, 1955, continues after a decree of divorce is granted.

Which sections of the Income-tax Act were involved?

Section 24

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + MAT.APP.(F.C.) 80/2021 & CM APPL. 27247/2021 (Stay) PUNEET RASTOGI

.....Appellant Through: Mr. Chandra Shekhar Yadav and Mr. Astitva Srivastava, Advocates. versus PRIYANKA ROHATGI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R %

16.10.2025 1. The Family Court has ordered the Appellant-husband to pay maintainence @ Rs. 30,000/- per month to the Respondent-wife. Learned counsel for the Appellant submits that he is not challenging the correctness of direction issued by the learned Family Court for payment of school fee, transportation and maintenance of the child. 2. As per the Income Tax Return, the annual income of the Appellant for the year 2019-2020 was Rs. 57,92,027/- whereas the wife was earning nearly Rs. 30,000/-35,000/- per month. Hence, the learned Family Court directed the Appellant to pay another sum of Rs.30,000/- per month to his wife as maintenance, does not call for any interference. 3. Learned counsel for the Appellant futher submits that the marriage between the parties had been dissolved by a Decree of This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 11:52:27

divorce dated 20.11.2021. 4. Section 24 of Hindu Marriage Act, 1955, is a provison to fix maintenance pendente lite. Since learned Family Court allowed the petition seeking decree of divorce dated 20.11.2021, therefore, interim maintenance Order should be applicable only till that date. 5. The present Appeal, along with pending application(s), if any, is disposed of. ANIL KSHETARPAL, J. HARISH VAIDYANATHAN SHANKAR, J. OCTOBER 16, 2025/Pa/kr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/10/2025 at 11:52:27

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