Ramesh Chaurasia v. Deputy Director Of Income Tax, (Investigation) 1(3) & 4 Ors

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2024.04.1918:15:58+0530 23-IAL-7843-2024-WP-9312-2023.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION INTERIM APPLICATION NO. 7843 OF 2024INWRIT PETITION NO. 9312 OF 2023 Ramesh Chaurasia....ApplicantIN THE MATTER BETWEEN :Ramesh Chaurasia....Petitioner Versus1. Deputy Director of Income Tax,(Investigation) 1(3) & 4 Ors.....Respondents Mr. Akhilesh Dubeya/w. Mr. Vagish Mishra, Amit Dubey,Uttam Dubey, Rajuram Kuleriya, Varad Dubey, ShubhamSharma, Emad Khan, Alex D’souza & Sahil Upadhyay i/b LawCounsellors, Advocates for the Applicant/Petitioner. Ms. Swapna Gokhale,Advocate for Respondent Nos.1 and 2. Mr. Deepak Shukla,Advocate for Respondent No. 3. Ms.Nieyaati Masurkar,Advocate for Respondent Nos. 4 & 5. CORAM: B. P. COLABAWALLA & SOMASEKHAR SUNDARESAN, JJ.DATE: April 19, 2024 P. C. 1.The above Writ Petition is filed by the Applicant/Petitioner seeking permission to travel to Dubai (UAE) (multiple times) from 20[th] April, 2024 to 20[th] August, 2024. The above Interim Applicationis necessitated because a Look Out Circular has been issued againstthe Applicant/Petitioner at the instance of the Income TaxDepartment. The purpose of the aforesaid travel is for business aswell as for visiting his family. 2.Considering that the Applicant/Petitioner has been grantedpermission to travel abroad on three previous occasions, firstly for aperiod of 1 month and thereafter twice for a period of 3 months each,we are of the view that the Applicant/Petitioner can be grantedpermission to travel to Dubai (UAE) from 20[th] April, 2024 to 20[th]August, 2024, subject to the following terms and conditions :- (a)The Applicant/Petitioner shall file an undertaking thatevery time he travels to Dubai (UAE) between 20[th] April, 2024and 20[th] August, 2024, he shall disclose by way of an affidavithis flight details, the address where he would be residing/staying in Dubai (UAE) along with all contact details. Thisaffidavit shall be filed in this Court as well as serve a copy of thesame on the Advocates for the Income Tax Department beforeeach travel. (b)The Applicant/Petitioner shall also file an undertakingstating that he will not apply for renewal, extension ormodification of this order until he finally returns back to India. (c) The Applicant/Petitioner shall also file a furtherundertaking that in the event the Income Tax Departmentrequires his presence during the period of his travel (20[th] April,2024 to 20[th] August, 2024), he shall return back to India within96 hours of receiving any such notice from the Income TaxDepartment. (d)All the aforesaid undertakings shall be served on theAdvocates appearing on behalf of the Income Tax Departmentbefore the date of departure. (e)It is clarified that once the Applicant/Petitioner attendsbefore the Income Tax Department, he would be permitted togo back to Dubai (UAE), as the case may be, under this veryorder and would not require a fresh permission, provided histravel is any time prior to 20[th] August, 2024. 3.Subject to above conditions, the Look Out Circular issued at the instance of 1[st] Respondent - Deputy Director of Income Taxagainst the Applicant/Petitioner is suspended upto 21[st] August, 2024.It is clarified that this order does not apply to any other Look OutCircular and/or restraint order, if any, issued by any otherAuthority/Agency/Court/Bank. It is clarified that the Applicant/Petitioner is permitted to travel to Dubai (UAE) multiple timesbetween 20[th] April 2024 to 20[th] August 2024 under this very order.In other words, he will not be required to seek fresh permission every time he travels between the aforesaid dates provided he travels onlyto Dubai (UAE). 3.Subject to above conditions, the Look Out Circular issued at the instance of 1[st] Respondent - Deputy Director of Income Taxagainst the Applicant/Petitioner is suspended upto 21[st] August, 2024.It is clarified that this order does not apply to any other Look OutCircular and/or restraint order, if any, issued by any otherAuthority/Agency/Court/Bank. It is clarified that the Applicant/Petitioner is permitted to travel to Dubai (UAE) multiple timesbetween 20[th] April 2024 to 20[th] August 2024 under this very order.In other words, he will not be required to seek fresh permission every time he travels between the aforesaid dates provided he travels onlyto Dubai (UAE). 4.The immigration authorities at all ports of departure,including all airports, will permit the Applicant/Petitioner passageand permit the Applicant/Petitioner to take his flights out of thecountry irrespective of whether the Income Tax Department hasnotified them or not and irrespective of whether this suspension isnoted in the immigration authorities' systems or otherwise. 5.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. 6.The Interim Application is disposed of in the aforesaid terms.However, there shall be no order as to costs. 7.This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act onproduction by fax or email of a digitally signed copy of this order. [SOMASEKHAR SUNDARESAN, J.] [B.P. COLABAWALLA, J.]