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Allahabad HC Seeks Husband’s ITRs, Remands DV Case for Income Determination

Case Law Details

TaxGuru Citation
2026 taxguru.in 3816
Case Name
Mariya Zafar And Another Vs State of U.P (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2023-24
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Mariya Zafar And Another Vs State of U.P (Allahabad High Court)

In Mariya Zafar And Another Vs State of U.P, the Allahabad High Court examined a petition challenging the order dated 19.01.2026 passed by the Additional Chief Judicial Magistrate, Lucknow, which had rejected an application filed under Section 91 of the Code of Criminal Procedure seeking production of financial records of the husband in a domestic violence case.

The petitioners sought quashing of the impugned order and requested directions to the respondent to produce bank statements, Income Tax Returns (ITRs), and GST records for specified financial years. The petitioner-wife alleged that she was married on 18.03.2017 and was subjected to continuous harassment, dowry demands, and physical and mental abuse by her husband and his family members. She further stated that despite complying with their demands, she was subjected to repeated violence, forced to perform household work, deprived of personal expenses, and eventually sent back to her parental home multiple times. She also alleged miscarriage due to physical assault and continued neglect, and that after the birth of her child in January 2022, she was not taken back by her husband and remained dependent on her parents.

The petitioner contended that she had no independent income, while her husband was earning and had allegedly concealed his true financial status. It was argued that although the husband claimed to be a labourer with minimal education, he was in fact an architect running a firm. The application under Section 91 CrPC was filed to obtain documentary proof of his income, but the trial court rejected the request, observing that summoning such documents was unnecessary and that any concealment could be addressed through prosecution under Section 340 CrPC.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,000

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