1983 (10) TMI 36 - HC - Income Tax

Summary

The respondents were convicted under various sections of the I.T. Act and IPC, but were granted probation by the appellate court. The Commissioner challenged this decision citing s. 292A of the I.T. Act, which prohibits probation for those above 18 years of age at the time of the offence. However, since the offence occurred before the enactment of s. 292A, the High Court upheld the probation order, considering the assessment year and the respondents' status as first-time offenders. The petition was dismissed.