Jasbir Kaur Sehgal v. District Judge, Dehradun and Ors.

Shri Om Sai Infrapromoters Pvt. Ltd vs. DCIT, Central Circle 03, New Delhi

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…ual earnings, the income can be assessed based on guesswork of the status of the parties, their lifestyle, and social background. Reference can be made to the judgment of the Supreme Court in Jasbir Kaur Sehgal vs District Judge, Dehradun & Others, (1997) 7 SCC 7 wherein it is held that: “7. …..Considering the diverse claims made by the parties, one inflating the income and the other suppressing, an element of conjecture and guesswork does enter for arriving at the income of the husband. It cannot be done by any mathematical precision.” 11. In the aforesaid case, it is also held by the Supreme Co…

The Pr. Commissioner of Income Tax -3 vs. Delhi Tourism Transportation Corporation Ltd

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…red to sacrifice her employment opportunities for nurturing the family, child rearing, and looking after adult members of the family; reasonable costs of litigation for a non-working wife. [ Refer to Jasbir Kaur Sehgal v. District Judge, Dehradun, (1997) 7 SCC 7; Refer to Vinny Parmvir Parmar v. Parmvir Parmar, (2011) 13 SCC 112 : (2012) 3 SCC (Civ) 290] 79. In Manish Jain v. Akanksha Jain [Manish Jain v. Akanksha Jain, (2017) 15 SCC 801 : (2018) 2 SCC (Civ) 712] this Court held that the financial position of the parents of the applicant wife, would not be material while determining the quantum of m…

Pr. Commissioner of Income Tax, Delhi -2 vs. M/S. Bharti Ventures Ltd

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…, including amount towards repayment of loans, etc. 15. Further in this regard, while deciding the quantum of maintenance, a reference can also be made to the decision of Hon'ble Supreme Court in Jasbir Kaur Sehgal v. Distt. Judge, Dehradun & Ors. (1997) 7 SCC 7 whereby it was observed as under: "8. ...No set formula can be laid for fixing the amount of maintenance. It has, in the very nature of things, to depend on the facts and circumstances of each case. Some scope for leverage can, however, be always there. The court has to consider the status of the parties, their respective needs, the capacity…

The Pr.Commissioner of Income Tax -1 (International Taxation) vs. Ge Jenbacher Gmbh & Co

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…andatory, statutory deductions are permitted to be deducted for the purpose of assessment of income of the husband. In this regard, reference can be made to the decision of Hon'ble Supreme Court in Jasbir Kaur Sehgal v. Distt. Judge, Dehradun & Ors. (1997) 7 SCC 7 whereby it has been observed as under:- "8. ...No set formula can be laid for fixing the amount of maintenance. It has, in the very nature of things, to depend on the facts and circumstances of each case. Some scope for leverage can, however, be always there. The court has to consider the status of the parties, their Digitally Signed By:ZEENAT…

The Pr. Commissioner of Income Tax -6 vs. Modern Prefab Systems Pvt. Ltd

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…of the Family Court difficult to assess the true and correct income of the spouses. The Family Court has to rely upon guess work to assess the income of the spouses. (See: Jasbir Kaur Sehgal (Smt.) v. District Judge, Dehradun and Ors., reported at (1997) 7 SCC 7. 14. By an order dated 23.08.2016, the Family Court has awarded maintenance in the sum of Rs.25,000/- per month for the minor son and Rs. 25,000/- per month for the wife/respondent. On an appeal filed before this Court, leave was granted to seek modification. The application seeking modification was partly allowed by the Family Court by the o…

Commissioner of Income Tax (E) vs. Anand Education Society

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…of the Family Court difficult to assess the true and correct income of the spouse. The Family Court has to rely upon guess work to estimate the income of the spouse. (See: Jasbir Kaur Sehgal (Smt.) v. District Judge, Dehradun and Ors., reported at (1997) 7 SCC 7). The case at hand is a perfect example of not reflecting the true and correct income by the spouse(s) before the Family Court. MAT. APP. (F.C.) 147/2017 Page 5 of 5 11. Taking into consideration that at the time of separation, the respondent/wife was fully dependant on her husband/appellant herein and only thereafter she had started he…