Disposed

Ramesh Chaurasia v. Deputy Director of Income Tax and Ors.

Bombay HC7 Feb 2024IA/1299/2024

Case brief

AI extract

What is this about?

Petitioner facing a Look Out Circular issued by the Income Tax Department sought permission to travel to Dubai for business and family visits during ongoing assessment proceedings. The court permitted travel from 10 February to 31 March 2024 subject to undertakings, including return within 96 hours of notice.

What did the court decide?

Permission to travel to Dubai from 10 February 2024 to 31 March 2024 subject to undertakings; LOC suspended until 31 March 2024; no costs.

Ramesh Chaurasia Vs Deputy Director of Income Tax and Ors. — Income Tax | Bombay HC (2024)

¶1

22 ia 1299-24.doc

¶2

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

¶3

LAXMI SUBHASH SONTAKKE

¶4

Digitally signed by LAXMI SUBHASH SONTAKKE Date: 2024.02.08 15:51:49 +0530

¶5

INTERIM APPLICATION NO. 1299 OF 2024 IN WRIT PETITION NO. 9312 OF 2023

Ramesh Chaurasia

.. Applicant

Versus

Deputy Director Of Income Tax & Ors.

¶10

.. Respondents

¶11

Senior Advocate Mr. Atul Rajadhyaksha a/w Akhilesh Dubey, Vagish Mishra, Amit Dubey, Uttam Dubey, Varad Dubey & Alex Dsouza i/b Law Counsellors for the Applicant.

¶12

Adv. Sapana Gokhale for the Respondent Nos. 1 & 2.

¶13

Adv. Rajlaxmi Punjabi i/b Niyati Masurkar for Respondent Nos 4 & 5.

¶14

CORAM : B. P. COLABAWALLA & SOMASEKHAR SUNDARESAN, JJ. DATE :FEBRUARY 07, 2024

¶15

P. C.

¶16

The above Writ Petition is filed by the Petitioner challenging the

¶17

Look Out Circular issued at the instance of the 1^st Respondent- Deputy Director of Income Tax.

¶18

The above Interim Application is filed by the Applicant/Petitioner seeking permission of this Court to travel to Dubai for the purposes of business

¶19

Page 1 of 5 FEBRUARY 07, 2024

¶20

Laxmi

¶21

22 ia 1299-24.doc

¶22

as well as for visiting his son, daughter in law, and his grand daughter who reside in Dubai. It is for this reason that the Applicant/Petitioner seeks permission to travel to Dubai from 10^th February, 2024 to 31^st March, 2024.

¶23

Ms. Gokhale, the learned advocate appearing on behalf of the Income Tax Department, submitted that the assessment proceedings in relations to the Applicant/Petitioner are on going and he would be required to be present before the Income Tax Authorities for the purpose of the said assessment. Therefore, the Applicant/Petitioner ought not to be allowed to leave the country.

¶24

In answer to this argument, Mr. Rajadhykasha, the learned senior counsel appearing on behalf of the Applicant/Petitioner submitted that if the Income Tax Authorities give a notice of 96 hours to the Applicant/Petitioner, he will return back to India for the purposes of attending the assessment proceedings and thereafter go back to Dubai. Mr. Rajadhykasha submitted that once this is the undertaking given to the Court, the apprehension expressed by the Income Tax Department is adequately redressed.

¶25

We have heard Mr. Rajadhykasha, the learned senior counsel appearing on behalf of the Applicant/Petitioner, as well as Ms. Gokhale

¶26

Page 2 of 5 FEBRUARY 07, 2024

¶27

Laxmi

¶28

22 ia 1299-24.doc

¶29

appearing for the Income Tax Department. From the record we find that on a previous occasion also the Applicant/ Petitioner has been allowed to travel abroad. Further, as of now no criminal proceedings are either initiated or pending against the Applicant/Petitioner. Further, when he was allowed to travel abroad, he has returned back to India without breaching any of the conditions imposed upon him.

¶30

Considering these circumstances, we permit the

¶31

Applicant/Petitioner to travel to Dubai from 10^th February, 2024 to 31^st March, 2024 on the following terms and conditions: -

¶32

(a) The Applicant/Petitioner shall file an affidavit setting

¶33

out the detailed itinerary with his contact details and addresses overseas.

¶34

(b) The Petitioner shall also file an undertaking to return to India on or before 31^st March, 2024. The said undertaking shall also state that the Applicant/Petitioner shall not apply for renewal or extension of this Order until he returns to this country.

¶35

¶36

Page 3 of 5 FEBRUARY 07, 2024

¶37

Laxmi

¶38

22 ia 1299-24.doc

¶39

requires his presence during this period (10^th February, 2024 to 31^st March, 2024) he shall return back to India within 96 hours of receiving notice requiring his presence before the Income Tax Department.

¶40

(d) It is clarified that once he attends before the Income Tax Department, he would be permitted to go back to Dubai under this very order and would not require a fresh permission provided his travel is any time prior to 31^st March, 2024.

¶41

(e) Copies of all above undertakings shall be served upon the advocate for the Income Tax Department, before departure.

¶42

Subject to these conditions, the LOC issued at the instance of Income Tax Department against the Applicant/Petitioner shall stand suspended until 31^st March, 2024. It is clarified that this order does not suspend any other look out circular or restraint order, if issued by any other agency/ authority/ bank/Court.

¶43

Laxmi

¶44

Page 4 of 5 FEBRUARY 07, 2024

¶45

22 ia 1299-24.doc

¶46

The immigration authorities at all ports of departure, including all airports, will permit the Petitioner passage and allow him to take his flights out of the country irrespective of whether the Income Tax Department has notified them or not and irrespective of whether this suspension is noted in the immigration authorities’ systems or otherwise.

¶47

The immigration authorities shall not insist upon a certified copy of this order but will act on presentation of an authenticated or digitally signed copy of this order.

¶48

10 . The Interim Application is disposed of in the aforesaid terms. However, there shall be no order as to costs.

¶49

This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.

¶50

[ SOMASEKHAR SUNDARESAN, J.] [ B. P. COLABAWALLA, J.]

¶51

Page 5 of 5 FEBRUARY 07, 2024

¶52

Laxmi

Ramesh Chaurasia v. Deputy Director of Income Tax and Ors.

Case brief

What is this about?

What did the court decide?

Ramesh Chaurasia v. Deputy Director of Income Tax and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Bhagwanbhai K. Kajavadra vs Bureau of Immigration Ministry of Home Affairs and 2 Ors.

Vishal Shreyas Doshi Vs Union of India and 3 Ors. and Bank of Baroda and 8 Ors. (Prop Resps)

Bank of Baroda vs Niwasi Nayab Tahsildar Cum Executive Magistrate

Phoenix Arc Private Limited Acting in Its Capacity as Trustee of Phoenix Trust Fy 14-13 Scheme-B vs State of Maharashtra

Rihen Harshad Mehta Vs Union of India

Aarti Chrurasia Vs Deputy Director of Income Tax and Ors.