Madras High Court
P.Kalaiselvi vs N.Prasanna on 12 January, 2022
C.M.A.No.3467 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.01.2022
CORAM
THE HONOURABLE MR.JUSTICE T.RAJA
and
THE HONOURABLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
C.M.A.No.3467 of 2019 and
C.M.P. No.20329 of 2019
P.Kalaiselvi ... Appellant
vs
N.Prasanna ... Respondent
Prayer: Civil Miscellaneous Appeal filed under Section 19 of the
Family Courts Act, 1984 against the decree and judgment dated
02.08.2019 in I.A. No.180 of 2018 in H.M.O.P. No.20 of 2018 passed
by the Family Court, Dharmapuri awarding interim maintenance of
Rs.5,000/- to the appellant.
For Appellant : Mr.D.Baskar
For Respondent : Mr.S.Balasubramaniam
JUDGMENT
[Judgment of this Court was delivered by T.RAJA, J.]
This appeal has been brought by the appellant, challenging the
correctness of the impugned decree and judgment dated 02.08.2019
passed in I.A. No.180 of 2018 in H.M.O.P. No.20 of 2018 by the
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C.M.A.No.3467 of 2019
Family Court, Dharmapuri, awarding Rs.5,000/- per month as interim
maintenance.
2.Learned counsel appearing for the appellant, drawing our
notice to the Indian Income Tax Return Verification Form/
Acknowledgment, Indian Income Tax Return/ITR-1 Sahaj Individual
Income Tax Return for the Assessment years 2010-11 to 2018-19
TDS/Form 26AS/Annual Tax Statement under Section 203AA of the
Income Tax Act, 1961, issued to the respondent for the Assessment
years 2011-12 to 2020-21, argued that when the appellant has asked
only Rs.30,000/- per month towards monthly maintenance to her and
her son, the respondent, deliberately suppressing his job before the
Family Court, has stated that after resigning his job at Sutherland
Global Solutions Private Limited, he started working free lancing job
for the past three years and earning Rs.20,000/- to Rs.30,000/- per
month. Learned counsel appearing for the appellant further submitted
that affidavit of assets and liabilities for Non-Agrarian Deponents has
been filed by the appellant showing her financial status and details of
her assets, income and expenditure before the Judicial Magistrate,
Hosur in D.V.C. No.01/2016, whereas, the respondent has not filed
the same. When the order was passed by the Family Court,
Dharmapuri, though the respondent has been working in GEBBS
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C.M.A.No.3467 of 2019
Health Care Solutions Private Limited, which could be seen from the
TDS and the Income Tax Return filed by the respondent for the
relevant assessment years 2018-19, the Family Court, Dharmapuri,
accepting the stand taken by the respondent that after resigning his
job at Sutherland Global Solutions Private Limited, he started working
free lancing job for the past three years and earning Rs.20,000/- to
Rs.30,000/- per month, has ordered only a sum of Rs.5,000/- towards
interim maintenance to the appellant wife, which is not sufficient to
maintain herself and her son.
3.Learned counsel appearing for the respondent submitted that
when the appellant wife has approached the Family Court, Dharmapuri
seeking interim maintenance, she has not filed the TDS and the
Income Tax Returns of the respondent, although those documents
were filed before the learned Judicial Magistrate, Hosur, who has been
dealing with the D.V.C. No.1 of 2016. Since the above facts would
show that the respondent has resigned his job from GEBBS Health
Care Solutions Private Limited, it is not fair on the part of the appellant
wife to say that the respondent, at no point of time, has resigned his
job. Learned counsel appearing for the respondent further submitted
that as the appellant is owning agricultural lands to the extent of 1
hectare 91 acres, which could be seen from Ex.R.3/Copy of patta
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C.M.A.No.3467 of 2019
stands in the name of the appellant and three others, she is not
entitled to ask for huge monthly maintenance.
4.The argument made by the learned counsel appearing for the
respondent cannot be accepted since the same does not carry any
merit and the same is running contra to the documents produced by
the appellant.
5.We are able to see that after the marriage was solemnised
between the appellant and the respondent on 23.08.2012 at Arulmigu
Vadapalani Andavar Temple, Vadapalani, Chennai-26, they were
blessed with a male child, by name, P.Mridul, who was born on
18.05.2013 at Vellore. A perusal of the counter affidavit filed by the
respondent in I.A. No.180 of 2018 in H.M.O.P. No.20 of 2018 would
show that the respondent was forced to quit his job, whereas, the
Indian Income Tax Return Verification Form/Acknowledgment, Indian
Income Tax Return/ITR-1 Sahaj Individual Income Tax Return and
TDS/Form 26AS/Annual Tax Statement under Section 203AA of the
Income Tax Act, 1961, issued to the respondent for the Assessment
years 2010-11 to 2018-19 and 2011-12 to 2020-21 respectively,
would show that at the relevant point of time, namely, the
respondent, while filing his counter affidavit stating that he was forced
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C.M.A.No.3467 of 2019
to quit his job, has been working in GEBBS Health Care Solutions
Private Limited. It is relevant to extract the TDS/Form 26AS/Annual
Tax Statement under Section 203AA of the Income Tax Act, 1961,
issued to the respondent for the Assessment years 2017-18 to 2020-
21 as under:
TDS TRACES
Centralised Processing Cell TDS Reconciliation Analysis and Correction Enabling System
Form 26AS
Annual Tax Statement under Section 203AA of the Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income Tax Rules, 1962
Permanent Account Number (PAN) ADIPN6080A Current Status of PAN: Active
Financial year 2016-17 Assessment year 2017-18
Name of Assessee PRASANNA NADIKKANNU
Address of Assessee 29/14, F4 RAJUS RUBBLE, LOCO SCHEME 2ND
STREET, JANWAHAR NAGAR, TAMIL NADU, 600082
.Above data/status of PAN is as per PAN details. For any changes in data as mentioned
above, you may submit request for corrections Refer www.tin-nsdl.com/www/utiitsl.com for
more details. In case of discrepancy in status of PAN please contact your Assessing Officer.
.Communication details for TRACES can be updated in 'Profile' section. However, these
changes will not be updated in PAN database as mentioned above
PART A – Details of Tax Deducted at Source (All amount values are in INR)
Sr.No. Name of Deductor TAN of Total amount Total tax Total TDS
Deductor paid/Credited deducted deposited
1 SUTHERLAND HEALTHCARE SOLUTIONS HYDA01772B 536939.00 30229.00 30229.00
https://www.mhc.tn.gov.in/judis
C.M.A.No.3467 of 2019
Sr.No. Name of Deductor TAN of Total amount Total tax Total TDS
Deductor paid/Credited deducted deposited
PRIVATE LIMITED
Sr.No. Section Transaction Status of Date of Booking Remarks** Amount Tax TDS
Date Booking paid/ deducted Deposited
credited
1 192 31-Aug-2016 F 25-Oct-2016 - 119293.00 4022.00 4022.00
2 192 30-Jun-2016 F 25-Jul-2016 - 136665.00 7868.00 7868.00
3 192 31-May-2016 F 25-Jul-2016 - 132110.00 7868.00 7868.00
4 192 30-Apr-2016 F 25-Jul-2016 - 148871.00 10471.00 10471.00
Sr.No. Name of Deductor TAN of Total amount Total tax Total TDS
Deductor paid/Credited deducted deposited
1 GEBBS HEALTHCARE SOLUTIONS PRIVATE MUMG13714B 1001861.00 57282.00 57282.00
LIMITED
Sr.No. Section Transaction Status of Date of Booking Remarks** Amount Tax TDS
Date Booking paid/ deducted Deposited
credited
1 192 31-Jan-2017 F 28-May-2017 - 163538.00 13641.00 13641.00
2 192 31-Dec-2016 F 06-Feb-2017 - 142357.00 8959.00 8959.00
3 192 30-Nov-2016 F 06-Feb-2017 - 152174.00 8959.00 8959.00
4 192 31-Oct-2016 F 06-Feb-2017 - 178715.00 13335.00 13335.00
5 192 30-Sep-2016 F 02-Nov-2016 - 152174.00 1284.00 1284.00
6 192 31-Aug-2016 F 02-Nov-2016 - 212903.00 11104.00 11104.00
TDS TRACES
Centralised Processing Cell TDS Reconciliation Analysis and Correction Enabling System
Form 26AS
Annual Tax Statement under Section 203AA of the Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income Tax Rules, 1962
Permanent Account Number (PAN) ADIPN6080A Current Status of PAN: Active
Financial year 2017-18 Assessment year 2018-19
Name of Assessee PRASANNA NADIKKANNU
Address of Assessee 29/14, F4 RAJUS RUBBLE, LOCO SCHEME 2ND
STREET, JANWAHAR NAGAR, TAMIL NADU, 600082
.Above data/status of PAN is as per PAN details. For any changes in data as mentioned
above, you may submit request for corrections Refer www.tin-nsdl.com/www/utiitsl.com for
more details. In case of discrepancy in status of PAN please contact your Assessing Officer.
.Communication details for TRACES can be updated in 'Profile' section. However, these
changes will not be updated in PAN database as mentioned above
PART A – Details of Tax Deducted at Source (All amount values are in INR)
https://www.mhc.tn.gov.in/judis
C.M.A.No.3467 of 2019
Sr.No. Name of TAN of Total amount Total tax Total TDS
Deductor Deductor paid/Credited deducted deposited
1 GEBBS HEALTHCARE SOLUTIONS PRIVATE MUMG13714B 2135542.00 140460.00 140460.00
LIMITED
Sr.No. Section Transaction Status of Date of Booking Remarks** Amount Tax TDS
Date Booking paid/ deducted Deposited
credited
1 192 31-Mar-2018 F 18-May-2018 - 161971.00 15866.00 15866.00
2 192 28-Feb-2018 F 18-May-2018 - 161971.00 15867.00 15867.00
3 192 31-Jan-2018 F 18-May-2018 - 230213.00 22895.00 22895.00
4 192 31-Dec-2017 F 21-Jan-2018 - 161971.00 7143.00 7143.00
5 192 30-Nov-2017 F 21-Jan-2018 - 161971.00 7143.00 7143.00
6 192 31-Oct-2017 F 21-Jan-2018 - 214162.00 18757.00 18757.00
7 192 30-Sep-2017 F 27-Oct-2017 - 161971.00 7218.00 7218.00
8 192 31-Aug-2017 F 27-Oct-2017 - 161971.00 7219.00 7219.00
9 192 31-Jul-2017 F 27-Oct-2017 - 206387.00 16083.00 16083.00
10 192 30-Jun-2017 F 24-Jul-2017 - 208606.00 12746.00 12746.00
11 192 31-May-2017 F 24-Jul-2017 - 152174.00 4755.00 4755.00
12 192 30-Apr-2017 F 24-Jul-2017 - 152174.00 4768.00 4768.00
TDS TRACES
Centralised Processing Cell TDS Reconciliation Analysis and Correction Enabling System
Form 26AS
Annual Tax Statement under Section 203AA of the Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income Tax Rules, 1962
Permanent Account Number (PAN) ADIPN6080A Current Status of PAN: Active
Financial year 2018-19 Assessment year 2019-20
Name of Assessee PRASANNA NADIKKANNU
Address of Assessee 29/14, F4 RAJUS RUBBLE, LOCO SCHEME 2ND
STREET, JANWAHAR NAGAR, TAMIL NADU, 600082
.Above data/status of PAN is as per PAN details. For any changes in data as mentioned
above, you may submit request for corrections Refer www.tin-nsdl.com/www/utiitsl.com for
more details. In case of discrepancy in status of PAN please contact your Assessing Officer.
.Communication details for TRACES can be updated in 'Profile' section. However, these
changes will not be updated in PAN database as mentioned above
https://www.mhc.tn.gov.in/judis
C.M.A.No.3467 of 2019
PART A – Details of Tax Deducted at Source (All amount values are in INR)
Sr.No. Name of TAN of Total amount Total tax Total TDS
Deductor Deductor paid/Credited deducted deposited
1 GEBBS HEALTHCARE SOLUTIONS PRIVATE MUMG13714B 3212646.00 453515.00 453515.00
LIMITED
Sr.No. Section Transaction Status of Date of Booking Remarks** Amount Tax TDS
Date Booking paid/ deducted Deposited
credited
1 192 31-Mar-2019 F 15-May-2019 - 174929.00 16910.00 16910.00
2 192 28-Feb-2019 F 15-May-2019 - 174929.00 16906.00 16906.00
3 192 31-Jan-2019 F 15-May-2019 - 257854.00 42780.00 42780.00
4 192 31-Dec-2018 F 30-Jan-2019 - 924929.00 224124.00 224124.00
5 192 30-Nov-2018 F 30-Jan-2019 - 174929.00 8229.00 8229.00
6 192 31-Oct-2018 F 30-Jan-2019 - 305499.00 48967.00 48967.00
7 192 30-Sep-2018 F 25-Oct-2018 - 174929.00 8228.00 8228.00
8 192 31-Aug-2018 F 25-Oct-2018 - 174929.00 8229.00 8229.00
9 192 31-Jul-2018 F 25-Oct-2018 - 264375.00 36137.00 36137.00
10 192 30-Jun-2018 F 02-Aug-2018 - 174929.00 8229.00 8229.00
11 192 31-May-2018 F 02-Aug-2018 - 235486.00 26744.00 26744.00
12 192 30-Apr-2018 F 02-Aug-2018 - 174929.00 8032.00 8032.00
TDS TRACES
Centralised Processing Cell TDS Reconciliation Analysis and Correction Enabling System
Form 26AS
Annual Tax Statement under Section 203AA of the Income Tax Act, 1961
.See Section 203AA and second provision to Section 206C(5) of the Income Tax Act, 1961
and Rule 31AB of Income Tax Rules, 1962
Permanent Account Number (PAN) ADIPN6080A Current Status of PAN: Active
Financial year 2019-20 Assessment year 2020-21
Name of Assessee PRASANNA NADIKKANNU
Address of Assessee 29/14, F4 RAJUS RUBBLE, LOCO SCHEME 2ND
STREET, JANWAHAR NAGAR, TAMIL NADU, 600082
.Above data/status of PAN is as per PAN details. For any changes in data as mentioned
above, you may submit request for corrections Refer www.tin-nsdl.com/www/utiitsl.com for
more details. In case of discrepancy in status of PAN please contact your Assessing Officer.
https://www.mhc.tn.gov.in/judis
C.M.A.No.3467 of 2019
.Communication details for TRACES can be updated in 'Profile' section. However, these
changes will not be updated in PAN database as mentioned above
PART A – Details of Tax Deducted at Source (All amount values are in INR)
Sr.No. Name of TAN of Total amount Total tax Total TDS
Deductor Deductor paid/Credited deducted deposited
1 GEBBS HEALTHCARE SOLUTIONS PRIVATE MUMG13714B 692726.00 55202.00 55202.00
LIMITED
Sr.No. Section Transaction Status of Date of Booking Remarks** Amount Tax TDS
Date Booking paid/ deducted Deposited
credited
1 192 30-Jun-2019 F 08-Aug-2019 - 195920.00 12715.00 12715.00
2 192 31-May-2019 F 08-Aug-2019 - 217849.00 12715.00 12715.00
3 192 30-Apr-2019 F 08-Aug-2019 - 278957.00 29772.00 29772.00
6.A perusal of the above would show that the respondent, at no
point of time, has resigned his job, which could be seen from the
TDS/Form 26AS/Annual Tax Statement under Section 203AA of the
Income Tax Act, 1961, issued to the respondent for the Assessment
years 2017-18 to 2020-21. Moreover, the Family Court, Dharmapuri,
taking note of the fact that copy of patta stands in the name of the
appellant and three others, which was marked as Ex.R.3, has held that
since the appellant's family is having 1 hectare 91 acres of land (1.91
x 2.47 = 4.7 acres) and if 4.27 acres are owned by 4 members, each
member may get 1.2 acres approximately, it will be sufficient for the
appellant to maintain herself. As this Court could not assume or
presume as to whether the above lands are dry land or wet land, the
findings made by the Family Court, Dharmapuri cannot be acceptable.
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C.M.A.No.3467 of 2019
7.When the appellant has established her case that the
respondent has been working in GEBBS Health Care Solutions Private
Limited because his salary has been subjected to the TDS as we have
highlighted above, we are unable to support the impugned order
passed by the Family Court, Dharmapuri. Since the respondent has
suppressed and concealed his job by stating that he quit his job and
he has not even filed the affidavit of assets and liabilities before the
Family Court, Dharmapuri on the ground that there is no need for
filing affidavit of assets and liabilities before the Judicial Magistrate,
Hosur, who is dealing with D.V.C. No.1 of 2016 and he has not taken
any step to file the same even before this Court, his denial to pay
monthly maintenance to his wife and son is not only unreasonable but
also highly unjustifiable. Therefore, we are inclined to direct the
respondent to pay the monthly maintenance at the rate of
Rs.30,000/- and to pay the arrears of monthly maintenance from July
2018. Accordingly, the respondent is directed to pay Rs.30,000/-
towards monthly maintenance on or before 5th of every month and to
pay the arrears of monthly maintenance at the rate of Rs.30,000/-
before the Family Court, Dharmapuri from July 2018 within a period of
four weeks from the date of receipt of a copy of this order. The Family
Court, Dharmapuri is directed to take up the H.M.O.P. No.20 of 2018,
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C.M.A.No.3467 of 2019
after ensuring the full payment of arrears by the respondent as
ordered by us and dispose of the same expeditiously. Therefore, the
decree and judgment dated 02.08.2019 passed by the Family Court,
Dharmapuri in I.A. No.180 of 2018 in H.M.O.P. No.20 of 2018 are set
aside. Accordingly, the appeal stands allowed. No costs. Consequently,
C.M.P. No.20329 of 2019 stands closed.
[T.R.,J.] [D.B.C.,J.]
12.01.2022
vga
Index: Yes/No
To
1.The Family Court, Dharmapuri.
2.The Section Officer,
V.R. Section,
High Court, Madras.
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C.M.A.No.3467 of 2019
T.RAJA,J.
and
D.BHARATHA CHAKRAVARTHY,J.
vga
C.M.A.No.3467 of 2019 and
C.M.P. No.20329 of 2019
12.01.2022
https://www.mhc.tn.gov.in/judis
