1985 (12) TMI 17

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....out of three different trials, but since the question of law is the same, they are being disposed of through common judgment recorded in Crl. Misc. No. 4196-M of 1985. The facts of the case need not be adverted to as they are not germane to the decision on the point of law involved. The respondents in these three cases were tried by the judicial Magistrate, First Class, Safidon, on the complaint ....

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....by which the provisions of section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, were barred from application to the offences committed under the Income-tax Act. The only exception recognised by section 292A of the Income-tax Act is if the person accused of an offence is below 18 years of age. No other exception like old age can be recognised, as was done b....