https://www.taxtmi.com/caselaws?id=27861 Section 292-A of the Income-tax Act, 1961 bars probation under section 360 CrPC and the Probation of Offenders Act, 1958 for a person convicted under the Act unless the offender is under eighteen years of age. Because the offence was committed after the provision came into force and the convicted person was above that age, probation was unavailable. The article also notes that concealment of income and property was treated as a grave economic offence warranting custodial punishment, and that once probation was excluded for the income-tax offence, the separate conviction under section 193 IPC also required a substantive sentence. Rigorous imprisonment and fine were imposed under section 277, with rigorous imprisonment under section 193 to 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, 1961 bars probation under section 360 CrPC and the Probation of Offenders Act, 1958 for a person convicted under the Act unless the offender is under eighteen years of age. Because the offence was committed after the provision came into force and the convicted person was above that age, probation was unavailable. The article also notes that concealment of income and property was treated as a grave economic offence warranting custodial punishment, and that once probation was excluded for the income-tax offence, the separate conviction under section 193 IPC also required a substantive sentence. Rigorous imprisonment and fine were imposed under section 277, with rigorous imprisonment under section 193 to run concurrently. Case-Laws Income Tax Wed, 14 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27861