Probation under the Income-tax Act remained undisturbed for earlier offences despite the later statutory bar under section 292A.

Section 292A of the Income-tax Act, which excludes probationary relief for offences under the Act except in respect of offenders below 18 years, was inserted only from 1 October 1975 and did not govern offences committed earlier. The appellate grant of probation was therefore not supported by that later bar; however, because the matter related to an old assessment year, the persons had already been released on probation, and substantial time had elapsed, the High Court declined to interfere and left the probation benefit undisturbed.

---

---

Issues: Whether the benefit of probation could be denied under section 292A of the Income-tax Act, 1961, in respect of offences committed before that provision came into force.

Analysis: Section 292A barred the application of section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, to persons convicted of offences under the Income-tax Act, 1961, except where the offender was below 18 years of age. However, the provision was inserted only with effect from 1 October 1975, while the offences in question had been committed several years earlier. Although the appellate court's grant of probation was not supported by the later-enacted bar, the matter related to an old assessment year, and the respondents had already been released on probation. In those circumstances, and in view of the long lapse of time, interference was not considered appropriate.

Conclusion: The revision petition was not entertained to disturb the grant of probation, and the respondents retained the benefit of probation.

---