1996 (10) TMI 59 - HC - Income Tax

Summary

The High Court of Punjab and Haryana allowed Criminal Revisions Nos. 391-396 of 1987, setting aside the probation granted to the respondents for an offence under section 276B of the Income-tax Act. The court found that the respondents did not qualify for probation under section 292A of the Act and remanded the case for further orders.