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of <h1>Special Courts Designated in West Bengal and Andaman for Income-tax and Black Money Cases.</h1> The Central Government, under the authority of the Income-tax Act, 1961 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, has designated specific courts as Special Courts. These include the 1st Court of Judicial Magistrate in each district judgeship and the 4th Court of Metropolitan Magistrate in the City Sessions Court, Calcutta. This designation, made in consultation with the Chief Justice of the Calcutta High Court, applies within the jurisdictions of West Bengal and the Union Territory of Andaman and Nicobar Islands to handle cases under the specified sections of the mentioned Acts.
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