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
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
