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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special Court jurisdiction confines certain income-tax offence trials to designated courts, with cognizance on authorised complaint.</h1> Special Court jurisdiction confines trial of offences under this Chapter to courts designated as Special Courts, notwithstanding the Code of Criminal Procedure. A court designated as a Special Court continues to try offences before it, while a non-designated court may complete pending trials. A Special Court may take cognizance of an offence on complaint by an authority authorised under this Act for offences where the accused is committed for trial.

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