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2000 (8) TMI 9 - SC ORDERContention 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
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