Jayant Nanda v. UOI (2022) 287 Taxman 201 /113 CCH 352 (Delhi)( HC)

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
S.10(1): Assessment – No summons are pending – Permitted to travel to UAE and Thailand, with a direction that he shall return to India on or before 6-4-2022, subject to furnishing of security as specified and subject to furnishing a full itinerary of his stay at UAE and Thailand, along with a functional phone number [ Art , 226 ]

The petitioner moved  an application  for granting permission to travel abroad . Court held that on earlier occasions also instant Court had granted permission to petitioner to travel to UAE and also to UK subject to conditions imposed and petitioner had not misused these permissions so granted Moreover, as matter was listed on 8-4-2022 for hearing, petitioner shall return back to India on or before 6-4-2022 .  present application of petitioner was to be allowed by permitting petitioner to travel to UAE and Thailand, with a further direction that he shall return to India on or before 6-4-2022, subject to furnishing of security as specified and subject to furnishing a full itinerary of his stay at UAE and Thailand, including places where he would be staying in at UAE and Thailand along with a functional phone number for all such places including his personal mobile number which he shall keep operational and functional at all times . (SJ)