TaxTMI 
TaxTMI 
2024 (5) TMI 673
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....arties and is taken up for final disposal. Mr. Shirsat, waives notice on behalf of the respondent No. 1. Learned A.P.P waives notice on behalf of the respondent No. 2-State. 3. By this petition, the petitioner seeks quashing and setting aside of the Look Out Circular ('LOC') issued at the behest of the respondent No. 1-Enforcement Directorate ('ED'). 4. Learned counsel for the petitioner submits that the petitioner has not been arraigned as an accused in the Prevention of Money Laundering Act ('PMLA') case, which was registered by the respondent No. 1-ED in August 2019. He submits that the petitioner after completion of his education and after completing Chartered Accountancy in 1995 went to Bahrain in 1996 and since 1996 has worked in se....
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....and Varanasi. He submits that when the petitioner arrived on 14th November 2020, the ED officer detained and enquired with the petitioner and released him for undergoing the quarantine period and for solemnizing his daughter's wedding. Learned counsel further submits that thereafter, the ED issued summons to the petitioner asking him to appear before the authorities on 10th December 2020, pursuant to which the petitioner appeared before the respondent No. 1-ED on seven occasions commencing from 22nd December 2020. He submits that the petitioner's passport was impounded by the ED apprehending that the petitioner may escape during enquiry, however, the same was subsequently returned to the petitioner. He submits that the petitioner....
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....'MHA'). Infact, according to Mr. Shirsat, till date, no material is found against the petitioner. He also does not dispute the fact, that the petitioner is not an accused and nor has the ED collected any material till date, to show the petitioner's complicity in the PMLA case registered by them in August 2019. According to Mr. Shirsat, the petitioner is not cooperating with the investigation. 7. Perused the petition. It appears that the petitioner after completing his education moved to Bahrain and has been working in Bahrain, since then. It also appears that the petitioner was issued summons by the respondent No. 1-ED, pursuant to which, he replied to the said summons, however, he could not come to India due to Covid-19 pandemic. It i....