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

Digitallysigned byASHWINIASHWINIJANARDANJANARDANVALLAKATIVALLAKATIDate:2023.12.0215:39:46+0530 13-IA-17358-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 17358 OF 2023 IN WRIT PETITION (L) NO. 8903 OF 2023 Achal Ramesh Chaurasia.. Applicant Versus Deputy Director of Income Tax & Ors .. Respondents Mr. Atul Rajadhyaksha, Senior Advocate a/w Akhilesh Dubey,Vagish Mishra, Amit Dubey, Varad Dubey, Emod Khan &Shubham Sharma i/b Law Counsellors,Advocates for theApplicant. Ms. Swapna Gokhale, Advocatefor Respondent-IT department. Mr. D.P. Singh, Advocate for Respondent Nos. 3 & 4. P. C. 1.This Interim Application is filed by the Applicant-Petitionerseeking permission to travel to Dubai, UAE from such date as this Courtdeems fit till 31[st] March 2024 on such terms and conditions which thisCourt may deem to fit. This Interim Application is necessitated becausea Look Out Circular has been issued against the Applicant-Petitioner atthe instance of the Income Tax Department and which circular is also challenged in the in the above Writ Petition. 13-IA-17358-2023.doc 2.Mr. Rajadhyaksha, the learned Senior Counsel appearingon behalf of the Applicant/Petitioner, submitted that in the past as well,the above Applicant/Petitioner has been permitted to travel to Dubai forvisiting his wife and child and who are currently staying in the Dubai,UAE. He submitted that the Applicant/Petitioner has returned back toIndia without breaching any of the terms and conditions imposed uponhim. He, therefore, submitted that the Applicant/Petitioner be grantedpermission to travel to Dubai to visit his wife and new born child fromany date this Court may deem to fit till 31[st] March 2024. 3.Ms. Gokhale, the learned Advocate appearing on behalf ofthe Income Tax Department submitted that assessment proceedings inrelation to the Applicant/Petitioner are going on and his presence wouldbe required before the Income Tax authorities for the purposes of thesaid assessment. Therefore, the Applicant/Petitioner ought not to beallowed to leave the country, was the submission. 4.In answer to this argument, Mr. Rajadhyaksha, the learnedSenior Counsel appearing on behalf of the Applicant/Petitioner,submitted that if the Income Tax Authorities give a notice of 96 hours tothe Petitioner, he will return back to India for the purpose of attending 13-IA-17358-2023.doc the assessment proceedings and thereafter go back to Dubai. Mr.Rajadhyaksha, submitted that once this undertaking is given to theCourt, the apprehension expressed by the Income Tax Department isadequately redressed. 5.We have heard Mr. Rajadhyaksha as well as Ms. Gokhale.From the record we find that on a previous occasion also theApplicant/Petitioner has been allowed to travel abroad. Infact he waspermitted to visit his wife from 25[th] August 2023 to 25[th] November 2023by an order dated 24[th] August 2023. Considering these facts andcircumstances, we permit the Applicant/Petitioner to travel to Dubaifrom 4[th ]December 2023 to 31[st] March 2024 on a following terms andconditions. (a) The Applicant/Petitioner shall file an undertaking in this Courtsetting out his detailed itinerary with his contact details andaddress/s in Dubai. In the said undertaking theApplicant/Petitioner shall also state that he shall return back toIndia on or before 31[st] March 2024.setting out his detailed itinerary with his contact details andaddress/s in Dubai. In the said undertaking theApplicant/Petitioner shall also state that he shall return back toIndia on or before 31[st] March 2024. (b) The Applicant/Petitioner shall also file another undertaking not toapply for renewal or extension of this order until he returns backto India. apply for renewal or extension of this order until he returns backto India. 13-IA-17358-2023.doc (a) The Applicant/Petitioner shall file an undertaking in this Courtsetting out his detailed itinerary with his contact details andaddress/s in Dubai. In the said undertaking theApplicant/Petitioner shall also state that he shall return back toIndia on or before 31[st] March 2024.setting out his detailed itinerary with his contact details andaddress/s in Dubai. In the said undertaking theApplicant/Petitioner shall also state that he shall return back toIndia on or before 31[st] March 2024. (b) The Applicant/Petitioner shall also file another undertaking not toapply for renewal or extension of this order until he returns backto India. apply for renewal or extension of this order until he returns backto India. 13-IA-17358-2023.doc (c) The Applicant/Petitioner shall also file an undertaking that in theevent the Income Tax Department requires his presence duringthis period (4[th] December 2023 to 31[st] March 2024), he shallreturn back to India within 96 hours of receiving notice requiringin his presence before the Income Tax Department. It is clarifiedthat once he attends before the Income Tax Department, he wouldbe permitted to go back to Dubai under this very order and wouldnot require a fresh permission provided his travel is any timebefore 31[st] March 2024.event the Income Tax Department requires his presence duringthis period (4[th] December 2023 to 31[st] March 2024), he shallreturn back to India within 96 hours of receiving notice requiringin his presence before the Income Tax Department. It is clarifiedthat once he attends before the Income Tax Department, he wouldbe permitted to go back to Dubai under this very order and wouldnot require a fresh permission provided his travel is any timebefore 31[st] March 2024. (d)The aforesaid undertakings shall be served on the advocates forthe Income Tax Department before the date of departure.the Income Tax Department before the date of departure. (e) Within 1 week of returning to India, namely, within 1 week from 1[st]April, 2024 the Applicant/Petitioner shall file an affidavit settingout the expenses incurred by him during the above travel and thesource/s of income used for funding the said expenses. Thisaffidavit shall also be served on the Advocates for the Income TaxDepartment within 1 week from 1[st ]April, 2024.April, 2024 the Applicant/Petitioner shall file an affidavit settingout the expenses incurred by him during the above travel and thesource/s of income used for funding the said expenses. Thisaffidavit shall also be served on the Advocates for the Income TaxDepartment within 1 week from 1[st ]April, 2024. 6.Subject to above conditions, the Look Out Circular issued atthe instance of the Income Tax Department-II, Mumbai against theApplicant/Petitioner is suspended upto 1[st ]April, 2024. It is clarified thatthis order does not apply to any other Look Out Circular and/or 13-IA-17358-2023.doc restraint order, if any, issued by any other Authority/Agency/Court/Bank. 7.The immigration authorities at all ports of departure,including all airports, will permit the Applicant passage and permit theApplicant to take his flights out of the country irrespective of whetherthe Income Tax Department-II, Mumbai have notified them or not andirrespective of whether this suspension is noted in the immigrationauthorities' systems or otherwise. 8.The immigration authorities will not insist upon a certifiedcopy of this order but will act on presentation of an authenticated ordigitally signed copy of this order. 9.The Interim Application is disposed of in the aforesaidterms. However, there shall be no order as to costs. 10.This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production byfax or email of a digitally signed copy of this order. [SOMASEKHAR SUNDARESAN, J.] [ B. P. COLABAWALLA, J.]