2021 (8) TMI 1297 - HC - Income Tax

High Court permits travel for academic course at Harvard Kennedy School with strict conditions

DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION) UNIT 4 (3) Versus BHAVYA BISHNOI & ORS.

The High Court allowed the respondent to travel to the U.S. for a two-year academic course at Harvard Kennedy School, subject to stringent conditions and ... Offence under Black money - permission to travel abroad to petitioner defaulter - Learned Single Judge has, permitted Respondent No.1 to travel to U.S. for a two years course in Masters in Public Administration at the Harvard Kennedy School, John F. Kennedy School, subject to the conditions stipulated therein - whether the LOC issued in 2019 can now stand in the way of the petitioner travelling abroad? - HELD THAT:- As stringent conditions have been imposed by the learned Single Judge while permitting Respondent No.1 to travel to U.S. Additionally, learned counsel appearing for Respondent No.1 voluntarily undertakes that the father of the original Petitioner, Respondent No.1 herein, namely, Shri Kuldeep Bishnoi S/o Late Shri Bhajan Lal shall deposit his Passport with the Registrar General of this Court, within two days from today. It is accordingly directed that on receipt of the passports as aforesaid, the Registrar General shall keep the passports of Shri Kuldeep Bishnoi S/o Late Shri Bhajan Lal in safe custody in a sealed cover. As and when the father of Respondent No.1 would require the said passports for certain genuine and valid reasons, the father of Respondent No.1 may apply to this Court for necessary permission. In the absence of any further order by this Court, the Registrar General shall not release the passports to Sh. Kuldeep Bishnoi. Learned counsel appearing for Respondent No.1 further undertakes voluntarily that within one week of Respondent No.1 reaching the Harvard College, Respondent No.1 shall surrender his passport with the concerned Authorities at the Office of the Indian Embassy in United States of America (‘USA’), which is located closest to the College/University where respondent no. 1 is going to study. The undertaking given on behalf of Respondent No.1 is accepted by this Court. It is directed that as soon as the Passport is surrendered by Respondent No.1, the concerned Authority / Officer at the Indian Embassy shall place the same in a sealed cover and retain in safe custody, until further orders passed by this Court or any other Court of competent jurisdiction, in India. Needless to state that in case Respondent No.1 requires the Passport for a genuine cause, he shall be at liberty to prefer an appropriate application before this Court. We, however, make it clear that Respondent No.1 is being permitted to travel subject to compliance of the conditions imposed by the learned Single Judge and abiding by the undertaking given to this Court today. Issues:Interim order permitting travel to the U.S. for a two-year course in Masters in Public Administration at the Harvard Kennedy School, John F. Kennedy School - Compliance with stringent conditions - Undertakings by the petitioner and his father - Concerns regarding absconding and ongoing legal proceedings - Surrender of passports and cooperation in investigations.Analysis:The High Court judgment addressed the appeal against an interim order allowing the respondent to travel to the U.S. for a two-year course at Harvard Kennedy School. The learned Single Judge had imposed stringent conditions, considering the respondent's academic background and the willingness of the petitioner's father to provide an undertaking. The conditions included keeping authorities informed of travel plans, not tampering with evidence, and regular reporting to the Indian Embassy. The Court emphasized that the order did not prevent the petitioner's presence being required in ongoing legal proceedings, leaving room for appropriate applications in such cases.The judgment further highlighted the voluntary undertakings made by the respondent's counsel, including surrendering passports and submitting them to the Registrar General for safekeeping. The respondent was also directed to surrender his passport upon reaching the U.S. and cooperate in investigations and legal proceedings. The Court emphasized that compliance with the imposed conditions and undertakings was crucial for the travel permission granted, with provisions for seeking variations or vacation of the order in case of non-compliance.Additionally, concerns were raised by the appellant regarding potential evasion of legal processes due to the respondent's absence during the two-year course. In response, the respondent's counsel assured the provision of contact details to facilitate communication and cooperation. The Court directed the respondent to provide valid email IDs promptly to ensure ongoing communication and participation in investigations and court proceedings.Moreover, the judgment considered the seizure of assets during search and seizure proceedings, alongside the financial conditions imposed by the Single Judge. Despite these factors, the Court permitted the respondent to travel to the U.S. for academic pursuits, subject to strict compliance with all conditions and undertakings. The Court emphasized the holistic assessment of circumstances and the importance of fulfilling obligations, with provisions for monitoring compliance through detailed reports and the possibility of seeking order variations if necessary.In conclusion, the High Court's judgment balanced the academic pursuits of the respondent with the legal obligations and concerns raised by the appellant, outlining clear conditions and undertakings to ensure compliance and cooperation throughout the travel period for the academic course in the U.S.