U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the Gujarat High Court designates Special Court in the State of Gujarat - 87/2019 - Income Tax Act, 1961
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Special Courts designation for income-tax cases-magistrate courts assigned specific Gujarat districts for prosecution of offences under law. Central Government, in consultation with the Chief Justice of the Gujarat High Court, designates specified subordinate courts in Gujarat as Special Courts for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961; the notification tabulates each court (chiefly Additional Civil Judge and Judicial Magistrate First Class or Metropolitan Magistrate) against a defined district, city, or area in Gujarat, thereby allocating jurisdiction for income-tax offences (notification dated 5 November 2019).
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Provisions expressly mentioned in the judgment/order text.
Special Courts designation for income-tax cases-magistrate courts assigned specific Gujarat districts for prosecution of offences under law.
Central Government, in consultation with the Chief Justice of the Gujarat High Court, designates specified subordinate courts in Gujarat as Special Courts for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961; the notification tabulates each court (chiefly Additional Civil Judge and Judicial Magistrate First Class or Metropolitan Magistrate) against a defined district, city, or area in Gujarat, thereby allocating jurisdiction for income-tax offences (notification dated 5 November 2019).
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