INCOME TAX ACT, 1961

Section 276

Prosecution - Permission for dispensation with his personal appearance before trial Court - -

Assessee submitted that this Court, by order had dismissed Criminal Original Petition and directed Additional Chief Metropolitan Magistrate to expedite the trial and conclude the proceedings as expeditiously as possible. Since assessee was a 70 year old senior citizen, suffering from health ailments, he sought for dispensing with his personal appearance before the trial Court. Though age of assessee was not disputed by Revenue authorities, he objected for dispensing with personal appearance of assessee by this Court, before trial Court. He further submitted that assessee's plea for dispensing with his personal appearance can very well be considered by trial Court itself under section 205 Cr. P.C., as such, he objected for considering the same by this Court at this juncture. But, this Court was barred under section 362 Cr. P.C., to entertain assessee's plea for dispense with, after pronouncing the order. Held: Assessee was seeking to dispense with his personal appearance before the trial Court, which was neither a clerical nor an arithmetical error, as such, this Court was clearly barred under section 362 Cr.P.C. Supreme Court, in the decision reported in the case of Narayan Prasad v. State of Bihar & Ors. 2017 SCC online SC 1738 had held that prohibition under Section 362 Cr.P.C., is absolute and after the judgment was signed, even High Court, in exercise of its inherent power under section 482 Cr.P.C., has no authority or jurisdiction to alter / review the same. Assessee was having a remedy under section 205 Cr.P.C., before the trial Court, for dispensing with his appearance, as was rightly pointed out by authorities. Thus, appeal of assessee was dismissed.

REFERRED : Narayan Prasad v. State of Bihar & Ors. 2017 SCC online SC 1738

FAVOUR : Against the assessee

A.Y. :

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