Special courts u/s 280A of IT Act and section 84 of the Black Money Act - Designates the Courts in the State of Himachal Pradesh accordingly. - 120/2022 - Income Tax Act, 1961
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Special Courts designation for Income-tax and Black Money Act prosecutions establishes specified magistrate courts with territorial jurisdiction. The Central Government, in consultation with the Chief Justice of the High Court of Himachal Pradesh, designates specified Courts of Judicial Magistrate 1st Class at Dharamshala, Rampur and Nahan as Special Courts to exercise jurisdiction within the listed territorial areas for offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.
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Provisions expressly mentioned in the judgment/order text.
Special Courts designation for Income-tax and Black Money Act prosecutions establishes specified magistrate courts with territorial jurisdiction.
The Central Government, in consultation with the Chief Justice of the High Court of Himachal Pradesh, designates specified Courts of Judicial Magistrate 1st Class at Dharamshala, Rampur and Nahan as Special Courts to exercise jurisdiction within the listed territorial areas for offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.
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