https://www.taxtmi.com/caselaws?id=5971 The Supreme Court held that the High Court had dismissed the criminal appeal without considering the statutory bar in section 292A of the Income-tax Act against releasing offenders on probation. The respondents had been convicted under sections 276C and 277 and were released under the Probation of Offenders Act, but the appeal required examination of whether that relief was legally permissible in view of the express prohibition. The impugned order was set aside, and the criminal appeal was remitted to the High Court for fresh disposal in accordance with law. en-us Fri, 11 Aug 2000 00:00:00 +0530 Wed, 22 Jul 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5971 The Supreme Court held that the High Court had dismissed the criminal appeal without considering the statutory bar in section 292A of the Income-tax Act against releasing offenders on probation. The respondents had been convicted under sections 276C and 277 and were released under the Probation of Offenders Act, but the appeal required examination of whether that relief was legally permissible in view of the express prohibition. The impugned order was set aside, and the criminal appeal was remitted to the High Court for fresh disposal in accordance with law. Case-Laws Income Tax Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5971