https://www.taxtmi.com/caselaws?id=16577 A revisional challenge before the Sessions Court against an order granting probation was held not maintainable because, under the earlier Division Bench view, an appeal from an order under section 4 of the Probation of Offenders Act lay only to the High Court. The document also states that probation under the Probation of Offenders Act and section 360 of the Criminal Procedure Code was unavailable for an offence under section 276CC of the Income-tax Act, because section 292A bars that relief for convicted persons except where the offender is below the prescribed age. The illegal grant of probation was therefore treated as liable to be corrected, and the sentence order was directed to be reheard in accordance with law. en-us Wed, 21 May 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16577 A revisional challenge before the Sessions Court against an order granting probation was held not maintainable because, under the earlier Division Bench view, an appeal from an order under section 4 of the Probation of Offenders Act lay only to the High Court. The document also states that probation under the Probation of Offenders Act and section 360 of the Criminal Procedure Code was unavailable for an offence under section 276CC of the Income-tax Act, because section 292A bars that relief for convicted persons except where the offender is below the prescribed age. The illegal grant of probation was therefore treated as liable to be corrected, and the sentence order was directed to be reheard in accordance with law. Case-Laws Income Tax Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16577