2002 (9) TMI 69

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....er section 276C of Income-tax Act, 1961. The petitioners were summoned. The petitioners appeared in response to summons and they were granted exemption from personal appearance. However, on the next date January 15, 2002, the petitioners who are residents of Faridabad did not come to the court as they had already been granted exemption. Counsel Mr. K.R. Manjani, advocate, through whom the petition....

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....he powers/discretion of a magistrate to dispense with the personal appearance of an accused either throughout the trial or at any particular stage of such proceedings in a summons case but this power has to be exercised judiciously. In the case of Bhaskar Industries Ltd. v. Bhiwani Denim and Apparels Ltd., AIR 2001 SC 3625; [2001] 7 SCC 401, the Supreme Court has dealt with the question of grantin....

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....t is stated before me that Mr. S.C. Agnihotri, petitioner No. 1, is a practising advocate in Faridabad and petitioner No. 2 is a house wife. Obviously, their presence in the court on every date will not serve any purpose and will cause great inconvenience to them. The impugned order is not in conformity with the observation made by the Supreme Court in the case of Bhaskar Industries, AIR 2001 SC 3....