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2002 (9) TMI 69 - HC - Income TaxCriminal Proceedings - exemption from personal appearance - application was supported by the affidavits of counsel for the petitioner wherein it was averred that Mr. K.R. Manjani, advocate, learned counsel for the petitioner, could not reach the court in time as he was busy in the High Court but his junior, Mr. N.P. Mishra, advocate, appeared in the court. Yet learned Metropolitan Magistrate rejected the application and declined to grant exemption from personal appearance. Hence, this petition - the impugned order is set aside. The petitioners are exempted from personal attendance unless the learned Metropolitan Magistrate for reasons to be recorded in writing, considers their presence to be necessary for any particular date.
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