U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Gauhati designates the courts of Magistrates of First Class as Special Courts - 60/2021 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Special Court designation for Black Money Act prosecutions centralizes jurisdiction in a designated magistrate court for enforcement. The Central Government designates a Magistrate First Class court as a Special Court for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, following consultation with the Chief Justice of the High Court, thereby allocating jurisdiction and venue for prosecutions and enforcement proceedings under that Act to the designated court.
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 designation for Black Money Act prosecutions centralizes jurisdiction in a designated magistrate court for enforcement.
The Central Government designates a Magistrate First Class court as a Special Court for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, following consultation with the Chief Justice of the High Court, thereby allocating jurisdiction and venue for prosecutions and enforcement proceedings under that Act to the designated court.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
