RAMESH CHAURASIA Vs. DEPUTY DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) The above Writ Petition is filed by the Petitioner challenging 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 abroad for the purpose of visiting his daughter-in -law who is 8 1/2 months pregnant and would be delivering her baby shortly. The purpose of this trip is also because the daughter-in-law is suffering from something call "Placenta Previa" which appears to be a condition when the placenta blocks all or part of the cervix in the last months of the pregnancy. It is for this purpose that the Applicant/Petitioner seeks permission to travel to Dubai from 12/09/2023 to 06/12/2023.

(3.) Ms. Gokhale, the learned advocate appearing on behalf of the Income Tax Department, submitted that the assessment proceedings in relations to the Applicant/Petitioner are on going and he would be required to be present before the Income Tax Authorities for the purpose of the said assessment. Therefore, the Applicant/Petitioner ought not to be allowed to leave the country.