https://www.taxtmi.com/caselaws?id=27861 Section 292-A of the Income-tax Act bars probation under section 360 of the Code of Criminal Procedure and the Probation of Offenders Act for persons aged above eighteen convicted of offences under the Act. Where the offence was committed after section 292-A came into force and involved concealment of property and income, probation is unavailable because the statutory scheme prescribes minimum custodial punishment for serious economic offences. A conviction under section 193 of the Indian Penal Code also requires an independent sentence where probation cannot be granted for the connected income-tax offence. The prescribed substantive sentences may run concurrently. en-us Wed, 14 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 14:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27861 Section 292-A of the Income-tax Act bars probation under section 360 of the Code of Criminal Procedure and the Probation of Offenders Act for persons aged above eighteen convicted of offences under the Act. Where the offence was committed after section 292-A came into force and involved concealment of property and income, probation is unavailable because the statutory scheme prescribes minimum custodial punishment for serious economic offences. A conviction under section 193 of the Indian Penal Code also requires an independent sentence where probation cannot be granted for the connected income-tax offence. The prescribed substantive sentences may run concurrently. Case-Laws Income Tax Wed, 14 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27861