Special Courts designated in Gujarat for offences under Income Tax Act and the purpose of section 84 of the Black Money Act
Central Government designates Special Courts for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015:
|
Serial Number |
Court |
Area |
|
(1) |
(2) |
(3) |
|
1. |
Additional Civil Judge and Judicial Magistrate First Class, Ahmedabad (Rural) |
Ahmedabad (Rural). |
|
2. |
Metropolitan Magistrate, Ahmedabad |
Ahmedabad City. |
|
3. |
Additional Civil Judge and Judicial Magistrate First Class, Gandhinagar |
Gandhinagar District. |
|
4. |
Additional Civil Judge and Judicial Magistrate First Class, Mahesana |
Mehsana District. |
|
5. |
Additional Civil Judge and Judicial Magistrate First Class, Bhavnagar |
Bhavnagar District. |
|
6. |
Additional Civil Judge and Judicial Magistrate First Class, Botad |
Botad District. |
|
7. |
Additional Civil Judge and Judicial Magistrate First Class, Surendranagar |
Surendranagar District. |
|
8. |
Additional Civil Judge and Judicial Magistrate First Class, Palanpur |
Banaskantha District. |
|
9. |
Additional Civil Judge and Judicial Magistrate First Class, Himatnagar |
Sabarkantha District. |
|
10. |
Additional Civil Judge and Judicial Magistrate First Class, Modasa |
Arvalli District. |
|
11. |
Additional Civil Judge and Judicial Magistrate First Class, Patan |
Patan District. |
|
12. |
Additional Civil Judge and Judicial Magistrate First Class, Vadodara |
Vadodara District. |
|
13. |
Additional Civil Judge and Judicial Magistrate First Class, Anand |
Anand District. |
|
14. |
Additional Civil Judge and Judicial Magistrate First Class, Nadiad |
Kheda at Nadiad District. |
|
15. |
Additional Civil Judge and Judicial Magistrate First Class, Bharuch |
Bharuch District. |
|
16. |
Additional Civil Judge and Judicial Magistrate First Class, Dahod |
Dahod District. |
|
17. |
Additional Civil Judge and Judicial Magistrate First Class, Rajpipla |
Narmada at Rajpipla District. |
|
18. |
Additional Civil Judge and Judicial Magistrate First Class, Lunavada |
Mahisagar District. |
|
19. |
Additional Civil Judge and Judicial Magistrate First Class, Chhotaudepur |
Chhotaudepur District. |
|
20. |
Additional Civil Judge and Judicial Magistrate First Class, Godhra |
Panchmahals at Godhra District. |
|
21. |
Additional Civil Judge and Judicial Magistrate First Class, Rajkot |
Rajkot District. |
|
22. |
Additional Civil Judge and Judicial Magistrate First Class, Gandhidham |
Gandhidham District Kachchh. |
|
23. |
Additional Civil Judge and Judicial Magistrate First Class, Bhuj |
Kachchh District (except Gandhidham). |
|
24. |
Additional Civil Judge and Judicial Magistrate First Class, Morbi |
Morbi District. |
|
25. |
Additional Civil Judge and Judicial Magistrate First Class, Junagadh |
Junagadh District. |
|
26. |
Additional Civil Judge and Judicial Magistrate First Class, Veraval |
Gir Somnath District at Veraval. |
|
27. |
Additional Civil Judge and Judicial Magistrate First Class, Amreli |
Amreli District. |
|
28. |
Additional Civil Judge and Judicial Magistrate First Class, Jamnagar |
Jamnagar District. |
|
29. |
Additional Civil Judge and Judicial Magistrate First Class, Porbandar |
Porbandar District. |
|
30. |
Additional Civil Judge and Judicial Magistrate First Class, Khambhaliya |
Devbhumi Dwaraka District at Khambhaliya. |
|
31. |
Additional Civil judge and Judicial Magistrate First Class, Surat |
Surat District. |
|
32. |
Additional Civil Judge and Judicial Magistrate First Class, Navsari |
Navsari District. |
|
33. |
Additional Civil Judge and Judicial Magistrate First Class, Vapi |
Vapi. |
|
34. |
Additional Civil Judge and Judicial Magistrate First Class, Valsad |
Valsad District (except Vapi). |
|
35. |
Additional Civil Judge and Judicial Magistrate First Class, Vyara |
Tapi. |
Download Notification No. 87/2021 Click Here >>
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
