U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Manipur designates Special Court in the Manipur - 124/2021 - Income Tax Act, 1961
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Designation of Special Court: Chief Judicial Magistrate, Imphal East designated for offences under income-tax and black money laws. The Central Government, exercising powers under the Income-tax statute and the Black Money Act and after consultation with the Chief Justice of the High Court of Manipur, designates the court of the Chief Judicial Magistrate, Imphal East, as the Special Court for the State of Manipur to hear and conduct proceedings under those enactments, formalised by a Central Board of Direct Taxes notification.
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Provisions expressly mentioned in the judgment/order text.
Designation of Special Court: Chief Judicial Magistrate, Imphal East designated for offences under income-tax and black money laws.
The Central Government, exercising powers under the Income-tax statute and the Black Money Act and after consultation with the Chief Justice of the High Court of Manipur, designates the court of the Chief Judicial Magistrate, Imphal East, as the Special Court for the State of Manipur to hear and conduct proceedings under those enactments, formalised by a Central Board of Direct Taxes notification.
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