2022 (3) TMI 551 - HC - Indian Laws

Petitioner seeking permission to travel to UAE and Thailand from March - April, 2022 - HELD THAT - It is noted from the record that the investigation is pending against the petitioner since 2020 and a complaint has been filed against the main accused. The summons were issued to the petitioner on February 22, 2021. It is stated by Ms. Malhotra that the petitioner is yet to furnish complete particulars of the requisition as made for in the summons. She does concede that the statement of the petitioner was recorded on May 17, 2021 pursuant to the orders of this Court. She also conceded that no summons are pending against the petitioner as of today. She also stated that the department intends to issue summons in future but no specific date has been given by her. Learned counsel for the respondents have not stated that the petitioner has misused the permission granted by this Court to the petitioner to visit UAE and UK. If that be so, this Court is inclined to allow the present application and permit the petitioner to travel to UAE and Thailand, with a further direction that he shall return to India on or before April 06, 2022, subject to the conditions imposed - The application is disposed of.

Summary

Issues:
- Petitioner seeking permission to travel to UAE and Thailand
- Respondent opposing the application based on ongoing investigations under the Black Money Act
- Previous permissions granted by the Court for travel to UAE and UK

Analysis:

Issue 1: Petitioner seeking permission to travel to UAE and Thailand
The petitioner filed an application seeking permission to travel to UAE and Thailand for business purposes. The petitioner's counsel highlighted that the petitioner is a Non-Resident since 1989 and has business interests in Dubai, UAE. Additionally, the petitioner intended to restart a construction project in Thailand that was halted due to the COVID-19 pandemic. The petitioner's counsel emphasized that the petitioner had cooperated with the Income Tax Department in previous instances and had adhered to conditions imposed by the Court for travel permissions. The petitioner's family resides in India, further strengthening the argument for his return. The petitioner's counsel requested the Court to grant permission for travel, ensuring the petitioner's return to India by the specified date.

Issue 2: Respondent opposing the application based on ongoing investigations under the Black Money Act
The Respondent, representing the Income Tax Department, opposed the petitioner's application citing ongoing investigations under the Black Money Act. The Respondent alleged that the petitioner was under investigation for offenses related to undisclosed foreign income and assets. It was claimed that the petitioner had parked unaccounted income outside India and made significant investments abroad. The Respondent contended that the petitioner maintained non-resident status to avoid tax implications and mandatory reporting of foreign financial assets to Indian authorities. Moreover, the Respondent highlighted the petitioner's alleged lack of cooperation with the investigations, citing pending summons and incomplete information submissions. The Respondent argued that the petitioner's presence might be required for future investigations, and allowing travel at this juncture was not advisable.

Issue 3: Previous permissions granted by the Court for travel to UAE and UK
The Court noted that previous permissions had been granted to the petitioner for travel to UAE and UK, subject to specified conditions. The Court acknowledged that the petitioner had complied with the conditions set forth in the previous orders and had returned to India within the stipulated time frames. The Court observed that there was no indication of misuse of travel permissions granted earlier. Considering the circumstances and past compliance, the Court granted permission for the petitioner to travel to UAE and Thailand, subject to stringent conditions including furnishing security, providing a full itinerary, and ensuring the petitioner's return to India by a specified date. The Court directed the Deputy Director (Investigation) to inform the Immigration Bureau upon meeting the conditions and emphasized the return of the furnished security upon the petitioner's return to India.

In conclusion, the Court disposed of the application, granting permission for the petitioner to travel to UAE and Thailand with specified conditions and ensuring compliance with previous orders. The parties were directed to appear before the Registrar General for further proceedings on the specified date.