Offences and Prosecution - The application of the petitioner for seeking permission to travel abroad dismissed as report prima facie reveals that petitioner is promoter of the Group and Director in the same companies of the Group who have indulged in large scale tax evasion and the Group has also obtained large scale credit facilities in different names from the banks based upon fictitious transactions and petitioner has not been co-operating with investigating agency and has been evasive during interrogation, therefore, keeping in mind the fact that petitioner was the main person controlling/ directing affairs of the group within and outside India and there is large scale tax evasion and investigation is still in progress and there is a strong apprehension that petitioner may not return and, thus, will not be available for investigation, he cannot be granted permission to travel abroad at this stage. - PIYOOSH KUMAR GOYAL V/s UOI - [2020] 426 ITR 546 (DELHI)