Income Tax

Special Court notified u/s 280A for trial of offences under Income-tax Act 1961

Special Court notified u/s 280A for trial of offences under Income-tax Act 1961 under Chapter XXII

Special Court for trial of offences under Income-tax Act

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

Notification No. 87/2019

New Delhi, the 5th November, 2019

S.O. 3986(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the High Court of Gujarat, hereby designates following Court mentioned in column (2) of the Table below as the Special Court for the area specified in the column (3) of the said Table, for the purposes of said sub-section, namely:-

TABLE

Serial Number

Court

Area

(1)

(2)

(3)

1.

Additional Civil Judge and Judicial Magistrate First Class, Ahmedabad (Rural)

Ahmedabad (Rural).

2.

Metropolitan Magistrate, Ahmedabad

Ahmedabad City.

3.

Additional Civil Judge and Judicial Magistrate First Class, Gandhinagar

Gandhinagar District.

4.

Additional Civil Judge and Judicial Magistrate First Class, Mahesana

Mehsana District.

5.

Additional Civil Judge and Judicial Magistrate First Class, Bhavnagar

Bhavnagar District.

6.

Additional Civil Judge and Judicial Magistrate First Class, Botad

Botad District.

7.

Additional Civil Judge and Judicial Magistrate First Class, Surendranagar

Surendranagar District.

8.

Additional Civil Judge and Judicial Magistrate First Class, Palanpur

Banaskantha District.

9.

Additional Civil Judge and Judicial Magistrate First Class, Himatnagar

Sabarkantha District.

10.

Additional Civil Judge and Judicial Magistrate First Class, Modasa

Arvalli District.

11.

Additional Civil Judge and Judicial Magistrate First Class, Patan

Patan District.

12.

Additional Civil Judge and Judicial Magistrate First Class, Vadodara

Vadodara District.

13.

Additional Civil Judge and Judicial Magistrate First Class, Anand

Anand District.

14.

Additional Civil Judge and Judicial Magistrate First Class, Nadiad

Kheda at Nadiad District.

15.

Additional Civil Judge and Judicial Magistrate First Class, Bharuch

Bharuch District.

16.

Additional Civil Judge and Judicial Magistrate First Class, Dahod

Dahod District.

17.

Additional Civil Judge and Judicial Magistrate First Class, Rajpipla

Narmada at Rajpipla

District.

18.

Additional Civil Judge and Judicial Magistrate First Class, Lunavada

Mahisagar District.

19.

Additional Civil Judge and Judicial Magistrate First Class, Chhotaudepur

Chhotaudepur District.

20.

Additional Civil Judge and Judicial Magistrate First Class, Godhra

Panchmahals at Godhra

District.

21.

Additional Civil Judge and Judicial Magistrate First Class, Rajkot

Rajkot District.

22.

Additional Civil Judge and Judicial Magistrate First Class, Gandhidham

Gandhidham District

Kachchh.

23.

Additional Civil Judge and Judicial Magistrate First Class, Bhuj

Kachchh District (except  Gandhidham).

                                     

24.

Additional Civil Judge and Judicial Magistrate First Class, Morbi

Morbi District.

25.

Additional Civil Judge and Judicial Magistrate First Class, Junagadh

Junagadh District.

26.

Additional Civil Judge and Judicial Magistrate First Class, Veraval

Gir Somnath District at Veraval.

27.

Additional Civil Judge and Judicial Magistrate First Class, Amreli

Amreli District.

28.

Additional Civil Judge and Judicial Magistrate First Class, Jamnagar

Jamnagar District.

29.

Additional Civil Judge and Judicial Magistrate First Class, Porbandar

Porbandar District.

30.

Additional Civil Judge and Judicial Magistrate First Class, Khambhaliya

Devbhumi Dwaraka District at Khambhaliya.

31.

Additional Civil judge and Judicial Magistrate First Class, Surat

Surat District.

32.

Additional Civil Judge and Judicial Magistrate First Class, Navsari

Navsari District.

33.

Additional Civil Judge and Judicial Magistrate First Class, Vapi

Vapi.

34.

Additional Civil Judge and Judicial Magistrate First Class, Valsad

Valsad District (except Vapi).

35.

Additional Civil Judge and Judicial Magistrate First Class, Vyara

Tapi.

[F. No. 285/10/2019-IT (Inv.V) CBDT]

Dr. ZAKIR THOMAS, Commissioner of Income Tax (OSD) (INV.), CBDT

Share

Recent Posts

  • Income Tax

AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT

Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…

2 hours ago
  • Income Tax

Shareholders can’t be taxed for income from properties owned by the company – HC

Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…

4 hours ago
  • Income Tax

Jurisdictional error in reassessment approval can’t be shielded by the law of limitation

When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…

7 hours ago
  • Income Tax

ITAT ought to remanded whole matter of bogus purchases instead of profit determination

ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…

8 hours ago
  • Income Tax

Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A

Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…

1 day ago
  • bankruptcy

Corporate guarantees executed by corporate debtor constitute “financial debt” under IBC

Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…

1 day ago