ORDER

An interesting and important issue arises in this writ petition. The petitioner has approached this Court challenging an order under Section 230 (1A) of the Income Tax Act, 1961 (in short 'IT Act'), the prayer couched in the following terms:

To call for the records and quash the impugned order passed by the respondent vide F.No.ADIT/U-4(3)/2019-20 dated 18.10.2019, U/S. 230(1A) of the Income Tax Act, 1961 and consequentially direct the respondent herein to permit the petitioner to travel abroad as and when required in exercise of his fundamental right to travel abroad guaranteed under Article 21 of the Indian Constitution, by permanently removing all travel restrictions whatsoever, with immediate effect.

2. There is some history to the present litigation. While hearing this writ petition on 07.11.2019, this Court had noticed that Section 230 (1A) offered opportunity to an assessee to represent to the assessing officer that satisfactory arrangements had been made to defray the tax and other liabilities, if any, computed, in which case the necessary Tax Clearance Certificate (TCC) could well be issued by the officer permitting the assessee to travel out of the country. The fo