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        Income Tax

        Section 280B - Offences triable by Special Court

        Income-tax Act, 1961
        Chapter XXII
        OFFENCES AND PROSECUTIONS

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        Special Court jurisdiction confines certain income-tax offence trials to designated courts, with cognizance on authorised complaint. 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.
                        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.

                            Special Court jurisdiction confines certain income-tax offence trials to designated courts, with cognizance on authorised complaint.

                            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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