High Court exempts individuals over 70 from appearing in TDS case under Income Tax Act Sections 276B and 278B.

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....Offence u/s 276 B r/w 278 B - failure to deposit TDS amount with the Government - Proceedings against the company and Persons aged above 70 years - Scope of the CBDT circular - Since the petitioners 2 and 3 are admittedly aged above 70 years, their appearance before the trial Court is dispensed with unless, the learned Magistrate considers their appearance necessary for the progress of the Trial - HC....