https://www.taxtmi.com/caselaws?id=787427 Lookout circulars maintained after domestic income-tax proceedings have concluded and no demand or proceeding remains pending may amount to an impermissible, open-ended restriction on freedom of movement. Pending overseas-information requests under a tax treaty do not by themselves provide a proximate and concrete basis for indefinite travel restraint, particularly where taxpayers have cooperated and no attendance has been required. Constitutional protections under Articles 14, 19(1)(g) and 21 require proportionate safeguards. The lookout circulars were set aside subject to undertakings not to alienate or create third-party rights in overseas assets and to give the Income Tax Department advance notice before any proposed alienation. en-us Fri, 27 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787427 Lookout circulars maintained after domestic income-tax proceedings have concluded and no demand or proceeding remains pending may amount to an impermissible, open-ended restriction on freedom of movement. Pending overseas-information requests under a tax treaty do not by themselves provide a proximate and concrete basis for indefinite travel restraint, particularly where taxpayers have cooperated and no attendance has been required. Constitutional protections under Articles 14, 19(1)(g) and 21 require proportionate safeguards. The lookout circulars were set aside subject to undertakings not to alienate or create third-party rights in overseas assets and to give the Income Tax Department advance notice before any proposed alienation. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787427