U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the Delhi High Court, designates Special Court in the Tis Hazari Court, Delhi - 39/2022 - Income Tax Act, 1961
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Special Court designation under section 280A centralizes trial jurisdiction for tax and undisclosed foreign income offences in a single forum. The Central Government, exercising powers under the Income-tax Act and the Black Money Act and after consultation with the Chief Justice of the High Court, designates a sitting Magistrate Court as the Special Court to exercise jurisdiction over offences under those statutes for the specified territorial unit, thereby concentrating trial jurisdiction for the enumerated tax and undisclosed foreign income offences in a single forum.
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Provisions expressly mentioned in the judgment/order text.
Special Court designation under section 280A centralizes trial jurisdiction for tax and undisclosed foreign income offences in a single forum.
The Central Government, exercising powers under the Income-tax Act and the Black Money Act and after consultation with the Chief Justice of the High Court, designates a sitting Magistrate Court as the Special Court to exercise jurisdiction over offences under those statutes for the specified territorial unit, thereby concentrating trial jurisdiction for the enumerated tax and undisclosed foreign income offences in a single forum.
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