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        Income Tax

        Section 280C - Trial of offences as summons case

        Income-tax Act, 1961
        Chapter XXII
        OFFENCES AND PROSECUTIONS

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        Trial as summons case: certain income-tax offences are to be tried summarily under Criminal Procedure Code provisions for summons trials. Section 280C provides that offences under this Chapter of the Income-tax Act punishable with imprisonment not exceeding two years or with fine or with both shall be tried by the Special Court as a summons case, and the provisions of the Code of Criminal Procedure applicable to trials of summons cases shall apply accordingly.
                        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.

                            Trial as summons case: certain income-tax offences are to be tried summarily under Criminal Procedure Code provisions for summons trials.

                            Section 280C provides that offences under this Chapter of the Income-tax Act punishable with imprisonment not exceeding two years or with fine or with both shall be tried by the Special Court as a summons case, and the provisions of the Code of Criminal Procedure applicable to trials of summons cases shall apply accordingly.


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