2000 (8) TMI 9 - SCH - Income Tax

Contention of the revenue is that the trial court as well as the HC missed to notice s.292A containing an express bar against the invocation of the provisions of the Probation of Offenders Act in respect of the offence enumerated in the Income-tax Act. Prima facie, the said interdict is insurmountable but respondents contended that they are able to convince the HC that they are not liable to conviction u/s 276C or 277 of IT Act - criminal appeal send back to the HC for afresh disposal

Summary

The Supreme Court condoned the delay and granted leave in a case where respondents were convicted under sections 276C and 277 of the Income-tax Act but released under the Probation of Offenders Act. The appellant-Union challenged this, arguing that section 292A of the Income-tax Act prohibits invoking the Probation of Offenders Act for such offenses. The Court set aside the previous order and sent the case back to the High Court for reconsideration.