https://www.taxtmi.com/caselaws?id=17989 Section 292A of the Income-tax Act excludes the benefit of section 360 CrPC and the Probation of Offenders Act for persons convicted under the Act, except where the offender is under eighteen years of age. As the conviction was for an offence under section 276B and the record showed the accused were not minors, the trial court had no power to extend probation. The grant of probation was therefore contrary to the statutory prohibition, and the probation order was set aside with the matter remanded for fresh orders in accordance with law. en-us Fri, 18 Oct 1996 00:00:00 +0530 Sat, 26 Sep 2009 11:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17989 Section 292A of the Income-tax Act excludes the benefit of section 360 CrPC and the Probation of Offenders Act for persons convicted under the Act, except where the offender is under eighteen years of age. As the conviction was for an offence under section 276B and the record showed the accused were not minors, the trial court had no power to extend probation. The grant of probation was therefore contrary to the statutory prohibition, and the probation order was set aside with the matter remanded for fresh orders in accordance with law. Case-Laws Income Tax Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17989