https://www.taxtmi.com/caselaws?id=10373 Section 205 CrPC allows a Magistrate to dispense with an accused's personal attendance in a summons case where the nature of the offence, the accused's conduct, and inconvenience from attendance justify representation through counsel. Applying that discretion, the Court found the allegations under the Income-tax Act concerned failure to deduct or deposit tax, without personal misappropriation or defalcation, and noted that the petitioners held responsible posts and would face inconvenience by repeated appearance. Exemption from personal appearance was therefore allowed, subject to the court requiring their presence later if necessary. en-us Tue, 10 Aug 2004 00:00:00 +0530 Tue, 14 Jul 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10373 Section 205 CrPC allows a Magistrate to dispense with an accused's personal attendance in a summons case where the nature of the offence, the accused's conduct, and inconvenience from attendance justify representation through counsel. Applying that discretion, the Court found the allegations under the Income-tax Act concerned failure to deduct or deposit tax, without personal misappropriation or defalcation, and noted that the petitioners held responsible posts and would face inconvenience by repeated appearance. Exemption from personal appearance was therefore allowed, subject to the court requiring their presence later if necessary. Case-Laws Income Tax Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10373