Case Law Details
Aarti Ramesh Chaurasia Vs DDIT (Bombay High Court)
Introduction: The Bombay High Court’s recent ruling in the case of Aarti Ramesh Chaurasia vs Deputy Director of Income Tax has reignited discussions around Look Out Circulars (LOC) and individual rights. The judgment, pronounced on the grounds of the petitioner’s inability to be contacted, led to the lifting of travel bans on her. The case sheds light on the balance between governmental authority and personal liberty.
Analysis:
1. Background of the Case: Aarti Ramesh Chaurasia, the petitioner, was prevented from traveling overseas due to an LOC issued by the Income Tax Department. The underlying reasons included a search and seizure operation carried out on ARC entities, where the petitioner was found to be non-contactable.
2. The LOC Issuance: The LOC had no specified expiry date and was meant to be in force until the due date for completion of assessment proceedings. However, the Court took note that an ongoing assessment procedure alone doesn’t justify LOC issuance.
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