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of <h1>Probation Revoked for Income Tax Offence: High Court Decision</h1> <h3>Income-Tax Officer Versus Middlex Engineering Company (Private) Limited And Others</h3> Income-Tax Officer Versus Middlex Engineering Company (Private) Limited And Others - [1997] 224 ITR 50, 142 CTR 545 The High Court of Punjab and Haryana allowed Criminal Revisions Nos. 391-396 of 1987, setting aside the probation granted to the respondents for an offence under section 276B of the Income-tax Act. The court found that the respondents did not qualify for probation under section 292A of the Act and remanded the case for further orders.
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