Aarti Ramesh Chaurasia v. Deputy Director Of Income Tax And Others

8-IA-15081--2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO.15081 OF 2023 IN WRIT PETITION NO. 8903 OF 2023 Aarti Ramesh Chaurasia .. Applicant/Petitioner Versus Deputy Director of Income Tax and others .. Respondents Mr.Atul Rajadhykasha, Senior Counsel a/w Mr. AkhileshDubey, Mr. Vagish Mishra, Mr. Amit Dubey,Mr. Uttam Dubey,Mr. Rajaram Kuleriya, Mr. Varad Dubey i/b Law CounsellorAdvocates for the Applicant/Petitioner. Ms. Swapna Gokhale, Advocate for Respondent Nos. 1 and2. CORAM: B. P. COLABAWALLA & M.M. SATHAYE, JJ. DATE : SEPTEMBER 06, 2023 P. C. 1.The above Writ Petition is filed by the Petitionerchallenging the Look Out Circular issued at the instance of the 1[st]Respondent- Deputy Director of Income Tax. Yugandhara Patil 8-IA-15081--2023.doc 2.The above Interim Application is filed by theApplicant/Petitioner seeking permission of this Court to travelabroad for the purpose of visiting her daughter-in -law who is 8 ½months pregnant and would be delivering her baby shortly. Thepurpose of this trip is also because the daughter-in-law is sufferingfrom something call “Placenta Previa” which appears to be acondition when the placenta blocks all or part of the cervix in the lastmonths of the pregnancy. It is for this purpose that theApplicant/Petitioner seeks permission to travel to Dubai from12/09/2023 to 06/12/2023. 3.Ms. Gokhale, the learned advocate appearing on behalfof the Income Tax Department, submitted that the assessmentproceedings in relations to the Applicant/Petitioner are on going andshe would be required to be present before the Income TaxAuthorities for the purpose of the said assessment. Therefore, theApplicant/Petitioner ought not to be allowed to leave the country. 4.In answer to this argument, Mr. Rajadhykasha, the learned senior counsel appearing on behalf of theApplicant/Petitioner submitted that if the Income Tax Authorities 8-IA-15081--2023.doc give notice of 96 hours to the Applicant/Petitioner, she will returnback to India for the purposes of attending the assessmentproceedings and thereafter go back to Dubai. Mr. Rajadhykashasubmitted that once this is the undertaking given to the Court, theapprehension expressed by the Income Tax Department isadequately redressed. 5.We have heard Mr. Rajadhykasha, the learned seniorcounsel appearing on behalf of the Applicant/Petitioner, as well asMs. Gokhale appearing for the Income Tax Department. From therecord we find that on a previous occasion also the Applicant/Petitioner was allowed to travel abroad and she has returned back toIndia without breaching any of the conditions imposed upon her.Further, as of now no criminal proceedings are either initiated orpending against the Applicant/Petitioner. 6.Considering these circumstances, we permit theApplicant/Petitioner to travel to Dubai from 12/09/2023 to06/12/2023 on the following terms and conditions : 8-IA-15081--2023.doc (a)The Applicant/Petitioner shall file an affidavitsetting out the detailed itinerary with her contactdetails and addresses overseas.setting out the detailed itinerary with her contactdetails and addresses overseas. (b)The Petitioner shall also file an undertaking toreturn to India on or before 06/12/2023. The saidundertaking shall also state that theApplicant/Petitioner shall not apply for renewal orextension of this Order until she returns to thiscountry. return to India on or before 06/12/2023. The saidundertaking shall also state that theApplicant/Petitioner shall not apply for renewal orextension of this Order until she returns to thiscountry. 8-IA-15081--2023.doc (a)The Applicant/Petitioner shall file an affidavitsetting out the detailed itinerary with her contactdetails and addresses overseas.setting out the detailed itinerary with her contactdetails and addresses overseas. (b)The Petitioner shall also file an undertaking toreturn to India on or before 06/12/2023. The saidundertaking shall also state that theApplicant/Petitioner shall not apply for renewal orextension of this Order until she returns to thiscountry. return to India on or before 06/12/2023. The saidundertaking shall also state that theApplicant/Petitioner shall not apply for renewal orextension of this Order until she returns to thiscountry. (c)The Applicant/Petitioner shall also file anundertaking that in the event the Income TaxDepartment requires her presence during thisperiod (12/09/2023 to 06/12/2023), she shallreturn back to India within 96 hours of receivingnotice requiring her presence before the IncomeTax Department. We make it clear that if for anyreason the Applicant/Petitioner is unable to travelback to India pursuant to the notice issued by theIncome Tax Department due to the ill health ofundertaking that in the event the Income TaxDepartment requires her presence during thisperiod (12/09/2023 to 06/12/2023), she shallreturn back to India within 96 hours of receivingnotice requiring her presence before the IncomeTax Department. We make it clear that if for anyreason the Applicant/Petitioner is unable to travelback to India pursuant to the notice issued by theIncome Tax Department due to the ill health of 8-IA-15081--2023.doc her daughter in law, the same shall becommunicated to the Income Tax Departmentwith necessary proof in that regard. (d)It is clarified that once she attends before theIncome Tax Department, she would be permittedto go back to Dubai under this very order andwould not require a fresh permission provided hertravel is any time prior to 06/12/2023. (e)Copies of all above undertakings shall be servedupon the advocate for the Income TaxDepartment, before departure. 7. Subject to these conditions, the LOC issued at the instance of the Income Tax Department against theApplicant/Petitioner shall stand suspended until 07/12/2023. It isclarified that this order does not suspend any other look out circularsor other restraint order, if issued by any other agency/ authority/bank. 8-IA-15081--2023.doc 8.The immigration authorities at all ports of departure, including all airports, will permit the Petitioner and allow her to takeher flights out of the country irrespective of whether the Income TaxDepartment has notified them or not and irrespective of whether thissuspension is noted in the immigration authorities’ systems orotherwise. 9.The immigration authorities shall not insist upon acertified copy of this order but will act on presentation of anauthenticated or digitally signed copy of this order. 10.The Interim Application is disposed of in the aforesaidterms. However, there shall be no order as to costs. 11.This order will be digitally signed by the PrivateSecretary/ Personal Assistant of this Court. All concerned will act onproduction by fax or email of a digitally signed copy of this order. [ M.M. SATHAYE, J.] [ B. P. COLABAWALLA, J.]