CBDT designates CJM Court of UT of J&K as Special Courts for Trial of Income Tax Offences

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

• Once ITR is filled in response to notice u/s 148 though late, notice u/s 143(2) is must – ITAT
• Petitioner was not disqualified in tender for giving EMD by way of FD not DD
• State Bank of India elects four Directors in its Central Board
• Declaration of additional income by increasing the WIP was not proper – ITAT
• Cash payment for purchase of land or property not violation of 269SS or 269T