https://www.taxtmi.com/caselaws?id=313104 Exemption from personal appearance under the Code is an exceptional, discretionary relief and must be granted only on a judicious assessment of the totality of circumstances; personal attendance remains the normal rule. On the facts discussed, factors such as age, ailment, distance and inconvenience were weighed against the allegations and the petitioners' movements to official offices, and the refusal of exemption was treated as a reasonable view. Inherent jurisdiction was not invoked to disturb that refusal, and the earlier reliance on the provision for adjournment was considered irrelevant because the applications had been rejected as premature. A short stay of the warrant was noted to enable surrender and bail. en-us Thu, 19 Feb 1998 00:00:00 +0530 Tue, 26 Mar 2024 16:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313104 Exemption from personal appearance under the Code is an exceptional, discretionary relief and must be granted only on a judicious assessment of the totality of circumstances; personal attendance remains the normal rule. On the facts discussed, factors such as age, ailment, distance and inconvenience were weighed against the allegations and the petitioners' movements to official offices, and the refusal of exemption was treated as a reasonable view. Inherent jurisdiction was not invoked to disturb that refusal, and the earlier reliance on the provision for adjournment was considered irrelevant because the applications had been rejected as premature. A short stay of the warrant was noted to enable surrender and bail. Case-Laws Indian Laws Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313104