Aarti Ramesh Chaurasia v. Deputy Director Of Income Tax & Ors

LAXMISUBHASHSONTAKKE Digitally signed byLAXMI SUBHASHSONTAKKEDate: 2024.02.0815:51:49 +0530 23 ia 1301-24.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 1301 OF 2024INWRIT PETITION NO. 9313 OF 2023 Aarti Ramesh Chaurasia .. Applicant Versus Deputy Director Of Income Tax & Ors... Respondents Senior Advocate Mr. Atul Rajadhyaksha a/w Akhilesh Dubey, VagishMishra, Amit Dubey, Uttam Dubey, Varad Dubey & Alex Dsouza i/bLaw Counsellors for the Applicant. Adv. Sapana Gokhale for the Respondent Nos. 1 & 2. Adv. Rajlaxmi Punjabi i/b Niyati Masurkar for Respondent Nos 4 & 5. CORAM: B. P. COLABAWALLA & SOMASEKHAR SUNDARESAN, JJ. DATE:FEBRUARY 07, 2024 P. C. 1.The above Writ Petition is filed by the Applicant/Petitionerchallenging the Look Out Circular issued at the instance of the 1[st] Respondent-Deputy Director of Income Tax. 2.The above Interim Application is filed by the Applicant/Petitioner seeking permission of this Court to travel to Dubai for the purposes of businessPage 1 of 5FEBRUARY 07, 2024 23 ia 1301-24.doc as well as for visiting her son, daughter in law, and her grand daughter whoreside in Dubai. It is for this reason that the Applicant/Petitioner seekspermission to travel to Dubai from 10[th] February, 2024 to 31[st] March, 2024. 3.Ms. Gokhale, the learned advocate appearing on behalf of theIncome Tax Department, submitted that the assessment proceedings inrelations to the Applicant/Petitioner are on going and she would be required tobe present before the Income Tax Authorities for the purpose of the saidassessment. Therefore, the Applicant/Petitioner ought not to be allowed toleave the country. 4.In answer to this argument, Mr. Rajadhykasha, the learned seniorcounsel appearing on behalf of the Applicant/Petitioner submitted that if theIncome Tax Authorities give a notice of 96 hours to the Applicant/Petitioner,she will return back to India for the purposes of attending the assessmentproceedings and thereafter go back to Dubai. Mr. Rajadhykasha submittedthat once this is the undertaking given to the Court, the apprehensionexpressed by the Income Tax Department is adequately redressed. 5.We have heard Mr. Rajadhykasha, the learned senior counselappearing on behalf of the Applicant/Petitioner, as well as Ms. Gokhale Laxmi Page 2 of 5FEBRUARY 07, 2024 23 ia 1301-24.doc appearing for the Income Tax Department. From the record we find that on aprevious occasion also the Applicant/ Petitioner has been allowed to travelabroad. Further, as of now no criminal proceedings are either initiated orpending against the Applicant/Petitioner. Further, when she was allowed totravel abroad, she has returned back to India without breaching any of theconditions imposed upon here. 6.Consideringthesecircumstances,wepermittheApplicant/Petitioner to travel to Dubai from 10[th] February, 2024 to 31[st] March,2024 on the following terms and conditions: - (a)The Applicant/Petitioner shall file an affidavit settingout the detailed itinerary with her contact details andaddresses overseas.out the detailed itinerary with her contact details andaddresses overseas. (b)The Petitioner shall also file an undertaking to return to India on or before 31[st] March, 2024. The saidundertaking shall also state that the Applicant/Petitionershall not apply for renewal or extension of this Order untilshe returns to this country. (c)The Applicant/Petitioner shall also file anundertaking that in the event the Income Tax Department Page3of 5FEBRUARY 07, 2024 23 ia 1301-24.doc requires her presence during this period (10[th] February,2024 to 31[st] March, 2024) she shall return back to Indiawithin 96 hours of receiving notice requiring her presencebefore the Income Tax Department. (b)The Petitioner shall also file an undertaking to return to India on or before 31[st] March, 2024. The saidundertaking shall also state that the Applicant/Petitionershall not apply for renewal or extension of this Order untilshe returns to this country. (c)The Applicant/Petitioner shall also file anundertaking that in the event the Income Tax Department Page3of 5FEBRUARY 07, 2024 23 ia 1301-24.doc requires her presence during this period (10[th] February,2024 to 31[st] March, 2024) she shall return back to Indiawithin 96 hours of receiving notice requiring her presencebefore the Income Tax Department. (d)It is clarified that once she attends before the IncomeTax Department, she would be permitted to go back toDubai under this very order and would not require a freshpermission provided her travel is any time prior to 31[st]March, 2024. (e) Copies of all above undertakings shall be served uponthe advocate for the Income Tax Department, beforedeparture. 7.Subject to these conditions, the LOC issued at the instance ofIncome Tax Department against the Applicant/Petitioner shall standsuspended until 31[st] March, 2024. It is clarified that this order does notsuspend any other look out circular or restraint order, if issued by any otheragency/ authority/ bank/Court. 23 ia 1301-24.doc 8.The immigration authorities at all ports of departure, including allairports, will permit the Petitioner passage and allow her to take her flights outof the country irrespective of whether the Income Tax Department has notifiedthem or not and irrespective of whether this suspension is noted in theimmigration authorities’ systems or otherwise. 9.The immigration authorities shall not insist upon a certified copyof this order but will act on presentation of an authenticated or digitally signedcopy of this order. 10.The Interim Application is disposed of in the aforesaid terms.However, there shall be no order as to costs. 11.This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production by fax oremail of a digitally signed copy of this order. [ SOMASEKHAR SUNDARESAN, J.] [ B. P. COLABAWALLA, J.]