For the purpose of effective adjudication of the dispute the court can always direct the party to file Bank statements.

You can file other evidences like online presence of her business and photographs t establish your claim on her income. 

- As per the Supreme Court judgement in the matter of Rajnesh v. Neha and Another, (2021) 2 SCC 324, three years salary slip/banking statement mandatory to be submitted with the Income Expenditure Affidavit 

- If she has not submitted the same , then you can mention before the court that her Affidavit is not supported by the direction of the Supreme Court Judgement. 

You are always at liberty to make application to direct wife to produce her bank statements for last 3 years 

You can refuse to pay her maintenance as she has sufficient income through business to sustain her expenses. 

She has to file the bank statement for last two years besides ITR.

You can ask your advocate to procure suitable judgment supporting your pleadings. 

She is concealing her income and evading Income Tax.  Complaint to income tax department. No bar to submit bank statement in court. File  application in court to summon BS.  

Hi

in 'Rajnesh Vs Neha' reported in (2021) 2 SCC 324 , the Supreme Court has directed the assets and liability affidavit. If the parties are using standard format of affidavit as directed by the Supreme Court bank statements of few years are mandatory. 

It is mandatory to file bank statements. For example in Maharashtra most family Courts have it included in the formats.

You can file a separate application seeking the production of documents and asking for 2 to 3 years of bank statements and related documents, in case she is not  submitting despite the application your side can request the Court to consider her refusal to submit the same against her, as a plea of an adverse inference.

Dear Client,

In response to your query, the Supreme Court has established guidelines regarding the disclosure of financial status in matrimonial disputes, often emphasizing the need to file Income Tax Returns (ITRs). However, while ITRs provide an overview of income, they may not always capture the full extent of a person's earnings, especially if other financial documents suggest higher income.

If your wife is running a business and you believe her actual income is significantly higher than what is reflected in her ITRs, you can request the court to order the production of additional financial documents such as bank statements, business accounts, and other relevant financial records. Courts have the discretion to ask for comprehensive financial disclosures to ensure a fair assessment of maintenance and support obligations.

To strengthen your case, you should present any evidence you have that suggests her income is higher than reported. If you can obtain her bank statements or any other financial records independently, you can submit these to the court. The court can then evaluate whether her income has been underreported and adjust the maintenance accordingly.

In summary, while ITRs are often required, they are not the sole documents the court may consider. The court can order additional financial disclosures if necessary to ensure a fair judgment on maintenance. It would be advisable to consult with your lawyer to strategize on gathering and presenting this evidence effectively.

One has to read the judgment in full.

You can produce the document during the course of trial.

G.Rajaganapathy

Advocate,

High Court of Madras.