https://www.taxtmi.com/caselaws?id=794810 Section 292A of the Income-tax Act creates an express bar against releasing a person convicted of an income-tax offence on probation or under Section 360 CrPC, except where the convicted person is under eighteen years of age. The text states that, because the conviction under Section 277 remained undisturbed, the probation order was contrary to the statutory mandate. The reported result was that the grant of probation was set aside and the matter remitted for reconsideration on sentence only. en-us Wed, 03 Jun 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794810 Section 292A of the Income-tax Act creates an express bar against releasing a person convicted of an income-tax offence on probation or under Section 360 CrPC, except where the convicted person is under eighteen years of age. The text states that, because the conviction under Section 277 remained undisturbed, the probation order was contrary to the statutory mandate. The reported result was that the grant of probation was set aside and the matter remitted for reconsideration on sentence only. Case-Laws Income Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794810