Achal Ramesh Chaurasia v. Deputy Director Of Incometax (Investigation) And Ors

Digitally signedby UTKARSHUTKARSHKAKASAHEBKAKASAHEBBHALERAOBHALERAODate:2024.04.0414:50:59 +0530 5.ia.7397.2024.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO.7397 OF 2024 IN WRIT PETITION NO.8903 OF 2023 Achal Ramesh Chaurasia .. Applicant Versus Deputy Director of IncomeTax (Investigation) and Ors. .. Respondents Mr.Atul Rajadhyaksha, Senior Advocate a/w AkhileshDubey, Vagish Mishra, Amit Dubey, Uttam Dubey,Rajuram Kuleriya, Shubham Sharma, Alex Dsouza,Emad Khan, Sahil Upadhyay, Varad Dubey i/b LawCounsellors, Advocates for the Applicant. Ms.Swapna Gokhale, Advocate for Respondent Nos.1, 2 and 5. Mr.D.P. Singh, Advocate for Respondent Nos.3 and 4. CORAM: B. P. COLABAWALLA &SOMASEKHAR SUNDARESAN, JJ.DATE: APRIL 04, 2024 P. C. 1.The above Interim Application is filed seeking permissionto travel to Dubai, UAE from such date as this Court deems fit till 5[th]August, 2024, and on such terms and conditions as this Court mayimpose. This Interim Application is necessitated because a Look Out Utkarsh 5.ia.7397.2024.doc Circular has been issued against the Applicant-Petitioner at the instanceof the Income Tax Department, and which circular is also challenged inthe above Writ Petition. 2.Mr.Rajadhyaksha, the learned Senior Counsel appearing onbehalf of the Applicant-Petitioner, submitted that in the past as well theApplicant-Petitioner has been permitted to travel to Dubai for visitinghis wife and child who are currently residing there. He submitted thatthis apart, the Applicant-Petitioner has a business in Dubai and forwhich he needs to travel. He submitted that on every occasion when theApplicant-Petitioner has been granted permission to travel he hasreturned back to India without breaching any of the terms andconditions imposed upon him. He, therefore, prayed that the Applicant-Petitioner be granted permission to travel to Dubai from such dates asthis Court may deem fit, till 5[th ]August, 2024. 3.Ms.Gokhale, the learned advocate appearing on behalf ofthe Income Tax Department submitted that though the assessmentproceedings in relation to the Applicant-Petitioner are now completed,his presence would be required before the Income Tax Authorities. 5.ia.7397.2024.doc Therefore, the Applicant-Petitioner ought not to be allowed to leave thecountry, was the submission. 4.In answer to this argument, Mr.Rajadhyaksha pointed outthat in the past also the same objection was taken and the Applicant-Petitioner was permitted to travel abroad subject to the Applicant-Petitioner returning to India after 96 hours notice was given to theApplicant-Petitioner to make himself available before the Income TaxAuthorities. He submitted that in fact such notice was issued on oneoccasion and the Applicant-Petitioner did presence himself before theIncome Tax Authorities. He, therefore, submitted that if the samecondition is imposed, this apprehension of the Income Tax Departmentis fully redressed. 5.We have heard Mr.Rajadhyaksha as well as Ms.Gokhale.From the record we find that on previous occasions also the Applicant-Petitioner has been allowed to travel to Dubai, UAE. It is also not indispute that he has returned back to India without breaching any of theterms and conditions that were imposed upon him. Considering thesefacts and circumstances, we permit the Applicant-Petitioner to travel to 5.ia.7397.2024.doc Dubai, UAE from 8[th ]April, 2024 to 5[th ]August, 2024 (To & Fro multipletimes) on the following terms and conditions:- 5.We have heard Mr.Rajadhyaksha as well as Ms.Gokhale.From the record we find that on previous occasions also the Applicant-Petitioner has been allowed to travel to Dubai, UAE. It is also not indispute that he has returned back to India without breaching any of theterms and conditions that were imposed upon him. Considering thesefacts and circumstances, we permit the Applicant-Petitioner to travel to 5.ia.7397.2024.doc Dubai, UAE from 8[th ]April, 2024 to 5[th ]August, 2024 (To & Fro multipletimes) on the following terms and conditions:- (a) The Applicant-Petitioner shall file an undertaking-cum-affidavit in this Court that he shall intimate the Income TaxDepartment atleast 48 hours in advance before he undertakesany travel to Dubai. Copy of the said affidavit shall also be filedin the Registry of this Court.affidavit in this Court that he shall intimate the Income TaxDepartment atleast 48 hours in advance before he undertakesany travel to Dubai. Copy of the said affidavit shall also be filedin the Registry of this Court. (b) The Applicant-Petitioner shall file an undertaking that he shallreturn back to India finally on or before 6[th ]August, 2024. In thesaid undertaking, the Applicant-Petitioner shall also state thathe shall not apply for renewal or extension or modification ofthis order until he returns back to India.return back to India finally on or before 6[th ]August, 2024. In thesaid undertaking, the Applicant-Petitioner shall also state thathe shall not apply for renewal or extension or modification ofthis order until he returns back to India. (c) The Applicant-Petitioner shall also file an undertaking that inthe event the Income Tax Department requires his presenceduring this period (8[th ]April, 2024 to 5[th ]August, 2024), he shallreturn back to India within 96 hours of receiving noticerequiring his personal presence before the Income TaxDepartment. It is clarified that once he attends before theIncome Tax Department, he would be permitted to go back tothe event the Income Tax Department requires his presenceduring this period (8[th ]April, 2024 to 5[th ]August, 2024), he shallreturn back to India within 96 hours of receiving noticerequiring his personal presence before the Income TaxDepartment. It is clarified that once he attends before theIncome Tax Department, he would be permitted to go back to 5.ia.7397.2024.doc Dubai under this very order and would not require a freshpermission, provided that he is traveling any time before 5[th]August, 2024. (d) Both the aforesaid undertakings shall be served on theadvocates for the Income Tax Department before the date ofdeparture.advocates for the Income Tax Department before the date ofdeparture. (e) Within 1 week of returning to India, namely, within 1 week from6[th ]August, 2024 the Applicant-Petitioner shall file an affidavitsetting out the expenses incurred by him during the abovetravel and the source/s of income used for funding the saidexpenses. This affidavit shall also be served on the advocates forthe Income Tax Department within 1 week from 6[th ]August,2024.6[th ]August, 2024 the Applicant-Petitioner shall file an affidavitsetting out the expenses incurred by him during the abovetravel and the source/s of income used for funding the saidexpenses. This affidavit shall also be served on the advocates forthe Income Tax Department within 1 week from 6[th ]August,2024. 6.Subject to the above conditions, the Look Out Circularissued at the instance of the Income Tax Department-II, Mumbaiagainst the Applicant-Petitioner is suspended upto 6[th ]August, 2024. It isclarified that this order does not apply to any other Look Out Circularand/or restraint order, if any, issued by any otherAuthority/Agency/Court/Bank. It is further clarified that this 5.ia.7397.2024.doc suspension is only for the purpose of permitting the Applicant-Petitioner to travel to Dubai, UAE and not to any other destination. 6.Subject to the above conditions, the Look Out Circularissued at the instance of the Income Tax Department-II, Mumbaiagainst the Applicant-Petitioner is suspended upto 6[th ]August, 2024. It isclarified that this order does not apply to any other Look Out Circularand/or restraint order, if any, issued by any otherAuthority/Agency/Court/Bank. It is further clarified that this 5.ia.7397.2024.doc suspension is only for the purpose of permitting the Applicant-Petitioner to travel to Dubai, UAE and not to any other destination. 7.The immigration authorities at all ports of departure,including all airports will permit the Applicant-Petitioner passage andpermit him 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 accordingly disposed of.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.] Page 6 of 6 [B. P. COLABAWALLA, J.] Utkarsh