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2019 (3) TMI 1638 - HC - Income TaxProsecution proceedings under the Income Tax - Permission for dispensation with his personal appearance before the trial Court - age of the petitioner is 70 years - Section 362 of Cr.P.C. - HELD THAT:- The petitioner is now seeking to dispense with his personal appearance before the trial Court, which is neither a clerical nor an arithmetical error, as such, this Court is clearly barred under Section 362 Cr.P.C. Therefore, this Court is not in a position to consider the request of the petitioner at this juncture. Hon'ble Supreme Court, in the decision reported in the case of Narayan Prasad v. State of Bihar, [1760315 ] has held that the prohibition under Section 362 Cr.P.C., is absolute and after the judgment is signed, even the High Court, in exercise of its inherent power under Section 482 Cr.P.C., has no authority or jurisdiction to alter / review the same. The inherent power under Section 482 Cr.P.C., was purported to avoid the abuse of the process of the Court and to secure ends of justice. Such power cannot be exercised to do something which is expressly barred under the Code. In fact, the petitioner is having a remedy under Section 205 Cr.P.C., before the trial Court, for dispensing with his appearance, as has been rightly pointed out by the learned Counsel for the respondent. Under the above circumstances, this Court is not inclined to interfere with its order dated 28.02.2019, as such, this Court concludes that no clarification is required.
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