https://www.taxtmi.com/caselaws?id=787590 Look-out Circulars are coercive administrative measures limiting the right to travel and must be used sparingly; they are lawful only where tangible material shows deliberate evasion, proximate likelihood of absconding, or where exceptional national or systemic threats exist, and exceptional powers must be narrowly construed. Requests for LOCs from banks lack lawful foundation if based on mere commercial default or mere association without concrete complicity. Applying these principles, the existing LOCs were quashed; petitioners must give undertakings of continued cooperation and obtain prior trial-court permission for future foreign travel. en-us Tue, 10 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787590 Look-out Circulars are coercive administrative measures limiting the right to travel and must be used sparingly; they are lawful only where tangible material shows deliberate evasion, proximate likelihood of absconding, or where exceptional national or systemic threats exist, and exceptional powers must be narrowly construed. Requests for LOCs from banks lack lawful foundation if based on mere commercial default or mere association without concrete complicity. Applying these principles, the existing LOCs were quashed; petitioners must give undertakings of continued cooperation and obtain prior trial-court permission for future foreign travel. Case-Laws Indian Laws Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787590