https://www.taxtmi.com/caselaws?id=792110 Look Out Circulars require cogent material that a person is evading arrest, failing to appear despite coercive process, or is likely to leave India to evade legal proceedings. Completion of an SFIO investigation, without a pending prosecution or proceeding, leaves a future non-appearance concern contingent and speculative; overseas residence or association with a company is insufficient. Travel abroad forms part of personal liberty under Article 21, so any restraint must be necessary, fair, reasonable and proportionate. Less restrictive safeguards, including an undertaking and contact details, may protect investigative interests without an absolute travel bar. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792110 Look Out Circulars require cogent material that a person is evading arrest, failing to appear despite coercive process, or is likely to leave India to evade legal proceedings. Completion of an SFIO investigation, without a pending prosecution or proceeding, leaves a future non-appearance concern contingent and speculative; overseas residence or association with a company is insufficient. Travel abroad forms part of personal liberty under Article 21, so any restraint must be necessary, fair, reasonable and proportionate. Less restrictive safeguards, including an undertaking and contact details, may protect investigative interests without an absolute travel bar. Case-Laws Companies Law Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792110