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

7 SCC 7Reported decision1997#10990 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Judgments citing 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

ITA/163/2025HC Delhi22 May 2025

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

Section 19Section 24

…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 COMMISSIONER OF INCOME TAX- III, HYDERABAD. vs. R.K. ELECTRIC AUTOMATION LTD., HYDERABAD - 37.

ITTA/298/2012HC Telangana12 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 125Section 127Section 482

…Court, the criteria to be considered by the Court while enhancing the maintenance was considered and observed as under :- “As observed in the decision of the Supreme Court in the case of Jasbir Kaur Sehgal Vs. District Judge, Dehradun and Ors. – (1997) 7 SCC 7, it is settled law that no set formula can be laid down for fixing the amount of maintenance payable and the calculation of the same would always depend upon the facts and circumstances of each case.” 9. In the case Sheo Brat Vs. State of U.P. & Anr - 2012 (1) AD 451, identical issue was involved and dealt with as under:- “9. Indisputably…

RAKESH MODI vs. DY.COMMNR. OF INCOME TAX

ITA/22/2019HC Orissa31 Jan 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 125

…ame time, the amount so fixed cannot be excessive or affect the living condition of the Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 14/18 other party.” 19. In the case of Jasbir Kaur Sehgal vs District Judge, Dehradun and Ors. reported in (1997) 7 SCC 7, the Hon’ble Supreme Court has held that there cannot be any set formula for fixing the amount of maintenance, rather it depends on the facts and circumstance of each case. Thus, the Court must consider the status of the parties, their respective needs and capacity of the husband to pay, having regard to his reasonable expenses for his own maintenanc…

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

ITTA/23/2018HC Telangana04 Jun 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate
Section 12(1)Section 12(1)(C)Section 19(1)

…uired 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] 2026:JHHC:1680-DB 33 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 whil…

COMMISSIONER OF INCOME TAX (T.D.S.) JAIPUR vs. M/S EID MOHD. NIZAMUDDIN

ITA/22/2019HC Rajasthan14 Dec 2019

Bench: SABINA,NARENDRA SINGH DHADDHA

Section 125

…ame time, the amount so fixed cannot be excessive or affect the living condition of the Patna High Court CR. REV. No.22 of 2019 dt.22-12-2023 14/18 other party.” 19. In the case of Jasbir Kaur Sehgal vs District Judge, Dehradun and Ors. reported in (1997) 7 SCC 7, the Hon’ble Supreme Court has held that there cannot be any set formula for fixing the amount of maintenance, rather it depends on the facts and circumstance of each case. Thus, the Court must consider the status of the parties, their respective needs and capacity of the husband to pay, having regard to his reasonable expenses for his own maintenanc…

THE PR. COMMISSIONER OF INCOME TAX -3 vs. DELHI TOURISM TRANSPORTATION CORPORATION LTD.

ITA/830/2019HC Delhi13 Sept 2019

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

Section 24

…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.

ITA/611/2018HC Delhi13 Dec 2018

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

Section 125Section 397

…, 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.

ITA/666/2018HC Delhi01 Jun 2018

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

Section 125Section 127Section 401Section 482

…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

ITA/64/2018HC Delhi22 Jan 2018

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

Section 24

…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

ITA/147/2017HC Delhi15 Feb 2017

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

Section 19Section 24Section 28

…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…