U/s 280A(1) of IT Act 1961, Central Government, in consultation with the Chief Justice of the High Court of Patna designates Special Court in the Patna. - 40/2022 - Income Tax Act, 1961
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Special Court designation expands jurisdiction for prosecution under income tax and black money laws within the specified territory. The Central Government, in consultation with the Chief Justice of the High Court of Judicature at Patna, designates the Special Court of Economic Offences at Patna as the Special Court for the purposes of the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act within its territorial jurisdiction, by official notification issued through the Ministry of Finance, Central Board of Direct Taxes.
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 expands jurisdiction for prosecution under income tax and black money laws within the specified territory.
The Central Government, in consultation with the Chief Justice of the High Court of Judicature at Patna, designates the Special Court of Economic Offences at Patna as the Special Court for the purposes of the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act within its territorial jurisdiction, by official notification issued through the Ministry of Finance, Central Board of Direct Taxes.
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