https://www.taxtmi.com/circulars?id=10005 The Board directs prosecution counsels handling cases under Sections 277 and 278 of the Income Tax Act to rely on the Supreme Court's ruling that, while the Probation of Offenders Act applies despite statutory minimum sentences, courts should not lightly grant probation where the statute prescribes a minimum sentence intended to protect the public; prosecution counsel should invoke that guidance and may pursue selective test cases based on enactment-date arguments. en-us Fri, 16 Mar 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10005 The Board directs prosecution counsels handling cases under Sections 277 and 278 of the Income Tax Act to rely on the Supreme Court's ruling that, while the Probation of Offenders Act applies despite statutory minimum sentences, courts should not lightly grant probation where the statute prescribes a minimum sentence intended to protect the public; prosecution counsel should invoke that guidance and may pursue selective test cases based on enactment-date arguments. Circulars Income Tax Fri, 16 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10005