Company official and petitioner to comply with tax department directives for Form 30B issuance

The court directed the company's official and the petitioner to appear before the Income Tax Department for necessary documentation. Upon submission, Form 30B would be issued within two weeks, allowing the petitioner to leave India by a specified date, with pending applications disposed of and liberty granted to approach the court.

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Issues:
1. Extension of stay in India for a Chinese national.
2. Delay in issuance of No Objection Certificate (NOC) by the Income Tax Department.
3. Requirement of PAN number for obtaining NOC.
4. Undertaking by the employer for tax liability.
5. Instructions to appear before the Income Tax Department.

Analysis:
1. The petitioner, a Chinese national, sought an extension of stay in India due to multiple exit permits issued by the Foreigners Regional Registration Officer. The petitioner arrived in India in January 2020 for work purposes and continued to stay beyond the visa expiration date.

2. The delay in issuing the No Objection Certificate (NOC) by the Income Tax Department was highlighted. The employer had submitted Form 30A and applied for NOC under Form 30B on behalf of the petitioner, but the issuance was delayed. The petitioner's lack of a PAN number was cited as a reason for the delay in obtaining the NOC.

3. The petitioner's need for a PAN number to acquire the NOC was emphasized. The petitioner applied for a PAN card in November 2021, but the visa had expired, and a Leave India Notice was served, requiring an NOC under Form 30B from the Income Tax Department for departure.

4. The employer provided an undertaking through Form 30A to the Income Tax Department regarding the petitioner's tax liabilities. The employer's certification with a PAN number was relied upon to expedite the issuance of the NOC under Form 30B for the petitioner's departure.

5. The court directed the company's official and the petitioner to appear before the Income Tax Department for necessary documentation on a specified date. Upon submission of required documents, Form 30B would be issued within two weeks, allowing the petitioner to leave India by a specified date, with pending applications disposed of and liberty granted to approach the court.

This detailed analysis covers the issues raised in the legal judgment, addressing the extension of stay, delay in NOC issuance, PAN requirement, employer's undertaking, and instructions to appear before the Income Tax Department for resolution.

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