https://www.taxtmi.com/caselaws?id=12129 In a summons case under Section 276C of the Income-tax Act, the court noted that exemption from personal attendance is discretionary but must be exercised judiciously. Where the accused does not dispute identity and appears through counsel, insisting on repeated personal presence is unnecessary if it does not advance the trial. The petitioners' circumstances, including residence outside Delhi and household responsibilities, made routine attendance an undue burden and served no useful purpose. The refusal to grant exemption was therefore inconsistent with the governing principle, and personal appearance was dispensed with subject to the Magistrate's power to require attendance on a particular date for recorded reasons and subject to filing the required undertaking. en-us Thu, 19 Sep 2002 00:00:00 +0530 Wed, 17 Feb 2010 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12129 In a summons case under Section 276C of the Income-tax Act, the court noted that exemption from personal attendance is discretionary but must be exercised judiciously. Where the accused does not dispute identity and appears through counsel, insisting on repeated personal presence is unnecessary if it does not advance the trial. The petitioners' circumstances, including residence outside Delhi and household responsibilities, made routine attendance an undue burden and served no useful purpose. The refusal to grant exemption was therefore inconsistent with the governing principle, and personal appearance was dispensed with subject to the Magistrate's power to require attendance on a particular date for recorded reasons and subject to filing the required undertaking. Case-Laws Income Tax Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12129