CBDT designates CJM Court of UT of J&K as Special Courts for Trial of Offences under Income Tax Act
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 09/2020
New Delhi, the 12th February, 2020
S.O. 664(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Incometax 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 High Court of Jammu and Kashmir, hereby designates the Courts of the Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir as Special Courts for the purposes of the said sections within their respective territorial jurisdictions.
[F. No. 285/41/2019-IT (Inv.V) CBDT]
DEEPAK TIWARI,
Commissioner of Income Tax (OSD) (INV.), CBDT
- When foundation of reopening does not survive, no addition can be made for other issues
- GST Advisory & FAQs on Electronic Credit Reversal & Re-claimed Statement & RCM Liability
- Negligence of tax payer would not make exempt income taxable – ITAT
- For a notice sent by GSTN Portal no inference may be drawn as to its actual service
- Cash deposit of Rs. 250000 cr (credit) misread as crores by AO – Plea declined
