Gaurav Dalmia vs Deputy Director Of Income Tax ...

ik-14023536 Delhi High Court 27 February 2026 • 5 min read

Judges (2)

Dinesh Mehta Delivered Vinod Kumar Coram

Counsel (9)

Gaurav Gupta Counsel Respondent Ishkaran Singh Bhandari Counsel Respondent Piyush Yadav Counsel Respondent Sanjay Pal Counsel Respondent Shagun Chopra Counsel Petitioner Shivendra Singh Counsel Respondent Siddhant Kumar Counsel Petitioner Surya Jindal Counsel Respondent Yojit Pareek Counsel Respondent

Parties (4)

Bureau of Immigration Respondent Deputy Director of Income Tax Investigation Unit 2 (3) Delhi Respondent Gaurav Dalmia Petitioner Mridu Hari Dalmia Petitioner

Case Significance

Gaurav Dalmia vs Deputy Director Of Income Tax ... is a Delhi High Court decision dated February 27, 2026 (citation: ik-14023536). Two connected petitions challenged lookout circulars issued against the petitioners by the Income Tax Department without providing reasons, alleging violation of fundamental rights to travel. The court found the LOCs were issued without any demonstrable risk of flight or revenue loss, and constituted a disproportionate restriction on the petitioners' right to travel abroad. The LOCs were set aside subject to the petitioners furnishing undertakings not to alienate overseas assets and to provid The bench comprised Justices Dinesh Mehta and Vinod Kumar. The judgment was delivered by Justice Dinesh Mehta.

Summary

Two connected petitions challenged lookout circulars issued against the petitioners by the Income Tax Department without providing reasons, alleging violation of fundamental rights to travel. The court found the LOCs were issued without any demonstrable risk of flight or revenue loss, and constituted a disproportionate restriction on the petitioners' right to travel abroad. The LOCs were set aside subject to the petitioners furnishing undertakings not to alienate overseas assets and to provide 30 days' notice before any transfer.

What was the outcome of Gaurav Dalmia vs Deputy Director Of Income Tax ...?

Two connected petitions challenged lookout circulars issued against the petitioners by the Income Tax Department without providing reasons, alleging violation of fundamental rights to travel. The cour...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-14023536)