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

  • Income Tax

Distinction between religious & charitable purposes is determined by institution’s primary or dominant object

The distinction between religious and charitable purposes is determined by institution's primary or dominant object and not merely by presence…

20 hours ago
  • Income Tax

Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important

For determination of what constitutes a fit case to issue notice u/s 148, rule of relevancy of the material and…

1 day ago
  • Income Tax

AO is under an obligation to assign reasons for rejecting explanation of the assessee

AO is under an obligation to duly consider the explanation furnished by the assessee and assign reasons for rejecting the…

2 days ago
  • Excise/Custom

CBIC issues SoP for clearance of imported goods through Foreign Post Offices

CBIC issues SoP for clearance of imported goods through Foreign Post Offices under Postal Import Regulations, 2025.  Standard Operating Procedure…

2 days ago
  • civil-law

Sale deed executed with full knowledge of only part consideration paid, not void – SC

Sale deed executed with full knowledge of only part consideration paid, cannot be rendered void or inoperative merely for non…

2 days ago
  • Income Tax

No fault in serving notice to last known address when PAN data was not updated – ITAT

No fault in serving notice u/s 148 to last known address when assessee had not updated change of address in…

2 days ago