Income Tax

Court of CJM Chandigarh notified as Special Court u/s 280A of Income-tax Act & Black Money Act

Court of CJM Chandigarh notified as Special Court u/s 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)

Notification No. 13/2020

New Delhi, the 26th February, 2020

S.O.862(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the Punjab and Haryana High Court, hereby designatesthe Court of Chief Judicial Magistrate in each Sessions Division in the States of Punjab and Haryana and the Court of Chief Judicial Magistrate in the Union Territory of Chandigarh as Special Court for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within their respective Jurisdiction in the States of Punjab and Haryana and in the Union Territory of Chandigarh.

[F. No.285/33/2019-IT (Inv.V) CBDT]

DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.), CBDT

Share

Recent Posts

  • GST

Advisory on Filing Opt-In Declaration for Specified Premises, 2025

Advisory on Filing Opt-In Declaration for Specified Premises, 2025 Dear Taxpayers, The relevant declarations issued vide Notification No. 05/2025 –…

2 hours ago
  • GST

FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026

FAQs for HSNS Cess Act, 2025 and HSNS Cess Rules, 2026 Q1. Who is required to get registered under the…

2 days ago
  • Income Tax

Refusing to condone delay can result in a meritorious matter thrown out at threshold

Refusing to condone delay can result in a meritorious matter thrown out at very threshold against case being decided on…

3 days ago
  • Income Tax

Prior period income cannot be considered as income of the current year

When prior period expenses are not admissible as deduction, following the same principle the prior period income also cannot be…

3 days ago
  • Income Tax

SC condoned delay of 972 days in filing appeal due to restructuring in Department

Supreme Court condoned delay of 972 days in filing appeal due to restructuring in Income Tax Department In a recent…

4 days ago
  • Income Tax

No addition on mere valuation report when stamp duty valuation is available

Addition can not be made relying on the valuation report of property when the stamp duty valuation is also available…

4 days ago