https://www.taxtmi.com/highlights?id=101616 An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides. en-us Sat, 11 Jul 2026 08:46:05 +0530 Sat, 11 Jul 2026 08:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101616 An express statutory bar under the Income-tax Act excludes relief under Section 360 Cr.P.C. and the Probation of Offenders Act for a person convicted of an offence under the Act, except where the person is under eighteen years of age. A person convicted under Section 277 could therefore not lawfully be released on probation. The probation order was set aside, the conviction remained undisturbed, and the matter was remitted to the trial court for fresh consideration of sentence only after hearing both sides. Highlights Income Tax Sat, 11 Jul 2026 08:46:05 +0530 https://www.taxtmi.com/highlights?id=101616