https://www.taxtmi.com/caselaws?id=25805 Probation cannot be granted for an offence under section 276C(1) of the Income-tax Act where section 292A bars the application of section 360 CrPC and the Probation of Offenders Act, except for an accused below 18 years of age. The statutory prohibition prevails over equitable considerations such as old age, so an order granting probation in disregard of that bar is illegal and unsustainable. The result stated in the text is that the probation order and related impugned orders were liable to be quashed. en-us Tue, 17 Dec 1985 00:00:00 +0530 Mon, 01 Feb 2010 10:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25805 Probation cannot be granted for an offence under section 276C(1) of the Income-tax Act where section 292A bars the application of section 360 CrPC and the Probation of Offenders Act, except for an accused below 18 years of age. The statutory prohibition prevails over equitable considerations such as old age, so an order granting probation in disregard of that bar is illegal and unsustainable. The result stated in the text is that the probation order and related impugned orders were liable to be quashed. Case-Laws Income Tax Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25805