The Calcutta High Court has ruled that income tax returns cannot be treated as conclusive evidence of actual income in maintenance cases and enhanced the monthly maintenance payable by a retired banker to his estranged wife from Rs. 20,000 to Rs. 25,000.
The bench of Justice Bibhas Ranjan De also ordered a 5% increase every two years, effective from December 30, 2023.
The bench observed that “income tax returns are not conclusive proof of income” as they are self-declared and susceptible to underreporting. He stressed that courts must take a broader and more realistic view of financial capacity when deciding on maintenance, including past earnings, undeclared income, and ownership of assets.
The husband had submitted his income tax return for the assessment year 2024–2025, claiming a total annual income of Rs. 5.13 lakh, or around Rs. 42,800 per month. However, the Court found this insufficient to justify the reduced maintenance amount, particularly in light of the husband’s admitted retirement benefits of over Rs. 70 lakh, ownership of two market stalls (allegedly transferred to his sister), and a residential flat.
The wife argued that the husband had concealed assets and continued to earn through investments and market activities, while she was solely dependent on the maintenance amount. The husband countered by citing medical expenses, lack of savings, and alleged independent income of the wife and their adult son.
The Court emphasized that post-separation maintenance is not a “handout” but a means to ensure lifestyle continuity. The judge underscored that the wife, who has no independent source of income and is caring for their adult son, must be allowed to maintain the standard of living she enjoyed during the marriage.
“In today’s context, spousal support must preserve lifestyle stability, not just ensure survival,” the judge noted, adding that the estranged husband’s argument of paying ₹15,000 per month to a driver while resisting a ₹20,000 payment to his wife was unjust.
The Court also dismissed the husband’s plea to apply the reduced maintenance amount from his date of retirement instead of the court order’s date. Citing judicial discretion under Section 127 of the CrPC, the judge upheld the effective date of December 30, 2023, as fixed by the trial court.
However, the Court found that the financial disclosures made by the husband lacked credibility and failed to reflect his true financial position.
The court fixed the maintenance at Rs. 25,000/month with a 5% hike every two years from December 30, 2023. Both revision petitions (CRR 770/2024 by wife and CRR 472/2024 by husband) were disposed of.
Case Details
Case Title: Tumpa Basak Vs. Tufan Basak
Case No.: C.R.R. 770 of 2024
Date: 18.07.2025
Counsel For Petitioner: Avik Ghatak, Adv.
Counsel For Respondent: Asit Baran Raut, Adv.
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