However, the apex court said the trial court in Chennai will take appropriate steps for ensuring the personal appearance of Jayalalithaa and other accused after it was alleged that they were adopting dilatory tactics.
A bench, comprising justices K S Radhakrishnan and Vikramajit Sen, said the trial court will commence the proceedings after the completion of the election.
Additional Solicitor General Siddharth Luthra, appearing for the income tax department, submitted there was no objection to extending the deadline for completing the trial but it should be made clear that the accused should not be exempted from personal appearance before the trial court.