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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.
The Delhi High Court set aside an order denying exemption from personal appearance to petitioners in a criminal case under section 276C of the Income-tax Act, 1961. The court ruled that the petitioners, residents of Faridabad, were exempted from personal attendance unless deemed necessary by the magistrate, citing the Supreme Court's stance on the matter. The petitioners were required to file an undertaking confirming their identity and ensuring their counsel's presence at every hearing.
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