JUDGEMENT

1. Petitioner has approached this Court challenging a Look Out Circular dated 22.01.2020 opened against the Petitioner at the request of the Deputy Director, Income Tax (Investigation).

2. It is stated that the Petitioner is an Indian citizen holding an Indian Passport and is a Non Resident Indian living in Dubai, United Arab Emirates. It is stated that the Income Tax Department conducted search and seizure operations under Section 132 of the Income Tax Act, 1961 Digitally Signed By:HARIOM SINGH KIRMOLIYA Signing Date:19.02.2024 19:16:28 Signature Not Verified

(hereinafter referred to as “the IT Act”) on the premises of the Suri Family of the Lalit Hotels Group, including the premises of the petitioner herein. It is stated that the preliminary investigation reveals that the Suri Family with the help of the Petitioner herein have indulged in evading the disclosure of a large amount of undisclosed foreign assets/income to the tune of Rs.1400 crores in offshore jurisdictions. It is stated that the Petitioner has employed his NRI status in creating a structure of institutions/trusts in offshore jurisdictions for the benefit of the larger family and his sister, Ms. Jyotsana Suri, and has indulged in diversion of unaccounted assets/income with the purpose of circumventing the jurisdiction of Indian revenue authorities.

Statement of the Petitioner under Section 132 of the IT Act was taken on 20.01.2020. On the basis of the search and seizure operations conducted by the Income Tax Department and the evidence collected by the Income Tax Department, the Deputy Director of the Income Tax issued an LOC against the Petitioner on 22.01.2020. Material on record discloses that summons have been issued against the Petitioner on 23.01.2020, 24.08.2020, 21.12.2020, 16.02.2021, 22.02.2021, 07.05.2021 and lastly on 12.03.2022.

3. The Petitioner approached this Court by filing the present Writ Petition on 25.03.2021. Vide Order dated 24.05.2021, the Petitioner was given permission to travel to Dubai. It is stated that the Petitioner went to Dubai on 28.08.2021 and returned back to the country on 05.09.2021. Vide Order dated 27.09.2021 the Petitioner was permitted to travel to UK and UAE for a period of three months. Further, vide Order dated 11.03.2022 the Petitioner was permitted to travel to UAE and Thailand for a period of three months. Vide Order dated 30.05.2022 the Petitioner was once again given permission to travel to UAE, Thailand, UK, Europe & the USA. Vide Order Digitally Signed By:HARIOM SINGH KIRMOLIYA Signing Date:19.02.2024 19:16:28 Signature Not Verified

dated 31.10.2022, the Petitioner was given permission to travel to Thailand, UAE, Germany, Monaco and United Kingdom between 03.11.2022 to 14.12.2022. The petitioner was also allowed to travel to UAE and UK vide order dated 21.12.2022 between 24.12.2022 to 03.04.2023.

4. Pleadings in the matter are complete and various status reports have been filed by the authorities.

5. It is stated by the learned Counsel for the Petitioner that the Petitioner has not been summoned by the IT Department after 12.03.2022. He further states that the LOC against Ms. Jyotsana Suri has been quashed by the learned ACMM (Special Acts), Central District, Tis Hazari Court, vide Order dated 17.10.2022 subject to Ms. Jyotsana Suri furnishing an FDR of Rs.1 crore as a security for her future travels abroad. He states that the LOC against the Petitioner herein was opened on 22.01.2020 and though the LOCs have been periodically reviewed, no reason is discernible as to why the LOC against the Petitioner has still not been closed. He states that the Petitioner has not been called by the IT Department since 12.03.2022 which means that the physical presence of the Petitioner is no longer required for the investigation to continue.

6. Per contra, learned counsel for the Respondent states that the Petitioner is involved in various offences und

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