U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Karnataka designates Special Court in the Karnataka - 122/2021 - Income Tax Act, 1961
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Special Court designation under Black Money Act assigns jurisdiction for enforcement of undisclosed foreign income prosecution. The Central Government, in consultation with the Chief Justice of the High Court, designates specified subordinate courts across Karnataka as Special Courts for their corresponding territorial areas for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning jurisdictional responsibility to named Principal, Senior, Additional Civil Judges and Judicial Magistrates First Class to hear enforcement and prosecution matters under the Act.
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 under Black Money Act assigns jurisdiction for enforcement of undisclosed foreign income prosecution.
The Central Government, in consultation with the Chief Justice of the High Court, designates specified subordinate courts across Karnataka as Special Courts for their corresponding territorial areas for purposes of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning jurisdictional responsibility to named Principal, Senior, Additional Civil Judges and Judicial Magistrates First Class to hear enforcement and prosecution matters under the Act.
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