SIPURA DEVELOPERS PVT LTD vs. PR. COMMISSIONER OF INCOME TAX 7

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 532/2024

RAKHI

.....Petitioner

Through: Mr. Shoeb Shakeel, Adv.

versus

ANIL KUMAR VERMA

.....Respondent

Through: Mr. Sunil Mittal, Sr. Adv. with Ms. Seema Seth, Mr. Sourav Kumar & Ms. Muskan Deswal, Advs.

CORAM:

HON'BLE MR. JUSTICE AMIT SHARMA

O R D E R %

18.12.2025 1. This hearing has been done through hybrid mode. CM APPL. 80081/2025 (corrections/ modifications of orders) 2. The present application under Section 152 read with Section 151 of the CPC filed on behalf of the petitioner/applicant seeks the following prayers: -

“a. Modify and/or clarify the last order passed by this Hon’ble Court and direct the Income Tax Department, being the employer of the Respondent, to release the amount of Rs. 50,17,973/- withheld from the retirement benefits of the Respondent in favour of the Petitioner, on the same terms as the release of the amount of Rs. 13,32,027/-; b. Pass such other or further order(s) as this Hon’ble Court may deem fit and proper in the interest of justice.”

“5. In view of the peculiar facts and circumstances of this case, a direction is issued to the Principal Commissioner (Income Tax), not 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 19/12/2025 at 13:01:20

to release the retirement benefits of the respondent/husband to the extent of ₹50 lakhs, till further orders of this Court.”

“5. That the office of Principal Chief Commissioner, Income Tax, in compliance of the Hon'ble High Court of Delhi order dated 18.09.2024, the following retirements benefits of Rs. 50, 17,973/( Rs.Fifty Lakhs Seventeen Thousand None Hundred Seventy Three Only) payable to Mr. Anil Kumar Verma, ITO(Retd.) have been withheld as under:-

” 5. The respondent had undertaken before the learned Family Court, Tis Hazari Courts, Delhi, to pay a total sum of Rs.63,50,000/- to the petitioner towards full and final settlement of all the claims and the same was recorded in common order dated 05.02.2024 in MT No.336/18 & HMA No. 461/20. After passing of the aforesaid order of withholding retirement benefits of Rs.50,17,973/-, the respondent had deposited the remaining sum of Rs.13,32,027/- before the Registry of this Court in pursuance of direction given by learned Predecessor Bench on 13.05.2025. 6. Vide order dated 15.12.2025, the present petition was disposed of with a direction to release the amount of Rs.13,32,027/- deposited by the respondent in the Registry of this Court, in pursuance of order dated 13.05.2025, to the petitioner after the decree of divorce has been obtained. 7. Learned counsel appearing on behalf of petitioner/applicant submits 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 19/12/2025 at 13:01:20

that second motion under Section 13B(2) of the Hindu Marriage Act, 1955 has been recorded in HMA 1909/2025. It is further pointed out that the aforesaid HMA is allowed by the learned Family Court vide order dated 17.12.2025. Learned counsel for the respondent confirms the same. 8. In view of the above, the present application is allowed, the concerned Principal Commissioner, Income-Tax, is directed to release the amount of Rs.50,17,973/- to the petitioner. As noted above, a sum of Rs.13,32,027/- has already been ordered to be released to the petitioner by this Court on 15.12.2025. 9. The present application is disposed of accordingly. 10. Order be uploaded on the website of this Court forthwith.

AMIT SHARMA, J DECEMBER 18, 2025/nk

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 19/12/2025 at 13:01:20