Ref. No. 41/1085
In the name of Allah the most Gracious the most Merciful
The answer to your question is as follows:
While doing tawaf it is Makrooh (disliked) looking at Kaba. One should look to his front only.
During tawaf one has to act like he is in namaz; as he is recommended to look at the place of sajda during namaz.
لقوله عليه السلام: "الطواف حول الكعبة مثل الصلاة إلا أنكم تتكلمون فيه فمن تكلم فيه فلا يتكلمن إلا بخير" (حاشیۃ الطحطاوی 1/82)
And Allah knows the best
Darul Ifta
Darul Uloom Waqf Deoband