https://www.taxtmi.com/caselaws?id=27740 Section 292A of the Income-tax Act, which excludes probationary relief for offences under the Act except in respect of offenders below 18 years, was inserted only from 1 October 1975 and did not govern offences committed earlier. The appellate grant of probation was therefore not supported by that later bar; however, because the matter related to an old assessment year, the persons had already been released on probation, and substantial time had elapsed, the High Court declined to interfere and left the probation benefit undisturbed. en-us Fri, 28 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 17:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27740 Section 292A of the Income-tax Act, which excludes probationary relief for offences under the Act except in respect of offenders below 18 years, was inserted only from 1 October 1975 and did not govern offences committed earlier. The appellate grant of probation was therefore not supported by that later bar; however, because the matter related to an old assessment year, the persons had already been released on probation, and substantial time had elapsed, the High Court declined to interfere and left the probation benefit undisturbed. Case-Laws Income Tax Fri, 28 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27740