Achal Ramesh Chauasia v. Deputy Director of Income Tax and Ors.
Case brief
What is this about?
Look Out Circular (LOC) suspension; permission to travel abroad pending LOC; Income Tax Department investigation; undertakings to the High Court; disclosure of itinerary, tickets, hotel addresses; return within ninety-six hours of notice; post-travel affidavit on business meetings, expenses and sources of funds; directions to Bureau of Immigration and airport authorities; certified copy not required, digitally signed copy sufficient; Bombay High Court interim application in writ petition; compliance reporting date fixed.
What did the court decide?
Interim application allowed: leave to travel from Mumbai to Dubai, U.A.E. from 4 April 2025 to 10 June 2025 for business purposes, subject to undertakings (detailed itinerary with tickets, hotel addresses and contact details and return on or before 11 June 2025; no application for renewal/extension until return; return to India within ninety-six hours of any notice from the Income Tax Department, attendance not requiring fresh permission to resume travel before 10 June 2025; service of undertakings on respondents' counsel before departure; affidavit within one week of 11 June 2025 explaining business meetings, contacts, business generated, expenses and sources of funding). Look Out Circular suspended upto 11 June 2025; Immigration Authorities directed to permit passage and to act on an authenticated or digitally signed copy; compliance reporting on 16 June 2025.