Executive Summary:
This notification, No. 79/2019, designates specific courts in Karnataka as Special Courts under Section 280A of the Income-tax Act, 1961. It was issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance on October 11, 2019. The designation is made in consultation with the Chief Justice of the High Court of Karnataka and defines the area each court will serve.
Key Points / Main Content:
* **Designation of Special Courts:**
* The Central Government designates certain courts in Karnataka as Special Courts.
* This designation is under subsection 1 of section 280A of the Income-tax Act, 1961.
* The Chief Justice of the High Court of Karnataka was consulted for these designations.
* **Court and Area Assignments:**
* The notification includes a table specifying the courts designated as Special Courts and their corresponding areas of jurisdiction within Karnataka.
* Specific courts are listed alongside the area they will serve as a Special Court.
* Principal Civil Judge and Judicial Magistrate First Class, Ballari designated for Ballari.
* Judicial Magistrate First Class II, Belagavi designated for Belagavi.
* Principal Civil Judge and Judicial Magistrate First Class, Chitradurga and Additional Civil Judge and Judicial Magistrate First Class, Chitradurga designated for Chitradurga.
* Judicial Magistrate First Class II Court Mangaluru and Judicial Magistrate First Class III Court, Mangaluru designated for Dakshina Kannada and Mangaluru, respectively.
* Principal Civil Judge, Dharwad, Additional Civil Judge and Judicial Magistrate First Class, Dharwad, Additional Civil Judge, Hubbali, III Additional Civil Judge, Hubbali and Civil Judge and Judicial Magistrate First Class, Navalgund designated for Dharwad.
* Senior Civil Judge and Judicial Magistrate First Class, Ron designated for Gadag.
* Senior Civil Judge, Pandavapura, Principal Civil Judge and Judicial Magistrate First Class, Mandya, Additional Civil Judge and Judicial Magistrate First Class, Mandya, II Additional Civil Judge and Judicial Magistrate First Class, Mandya, Judicial Magistrate First Class, Mandya, Civil Judge and Judicial Magistrate First Class, Srirangapatna, Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna, Civil Judge and Judicial Magistrate First Class, Krishnarajpet, Civil Judge and Judicial Magistrate First Class, Nagamangala, Principal Civil Judge and Judicial Magistrate First Class, Malavalli, I Additional Civil Judge and Judicial Magistrate First Class, Malavalli, Principal Civil Judge and Judicial Magistrate First Class, Maddur, I Additional Civil Judge and Judicial Magistrate First Class, Maddur, II Additional Civil Judge and Judicial Magistrate First Class, Maddur and Civil Judge and Judicial Magistrate First Class, Pandavapura designated for Mandya.
* III Additional Senior Civil Judge and Chief Judicial Magistrate, Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara, III Additional Civil Judge and Judicial Magistrate First Class and V Additional Civil Judge and Judicial Magistrate First Class designated for Mysuru.
* Principal Civil Judge and Judicial Magistrate First Class, Kunigal, Principal Civil Judge and Judicial Magistrate First Class, Gubbi, Senior Civil Judge and Judicial Magistrate First Class, Tiptur and IV Additional Civil Judge and Judicial Magistrate First Class designated for Tumakuru.
* Additional Civil Judge and Judicial Magistrate First Class, Udupi designated for Udupi.
* Civil Judge and Judicial Magistrate First Class, Ankola designated for Uttara Kannada Karwar.
Impact Analysis:
* **Courts in Karnataka:**
* *Impact:* Designated courts will now function as Special Courts under the Income-tax Act, 1961, for the specified areas.
* *Action Required:* Courts need to prepare to handle cases under the provisions of Section 280A of the Income-tax Act, 1961, for their designated areas.
* **Tax Authorities (CBDT, Income Tax Department):**
* *Impact:* Responsible for enforcing the designation and ensuring cases are directed to the appropriate Special Courts.
* *Action Required:* Need to communicate the changes to relevant officers and ensure compliance with the notification.
* **Tax Payers in Karnataka:**
* *Impact:* Legal proceedings related to Section 280A of the Income-tax Act, 1961, will be processed in the newly designated special courts.
* *Action Required:* To be aware of the jurisdiction of courts.
Key Entities Referenced
Income-tax Act, 1961: A law enacted in 1961, referenced as the basis for the powers exercised in the notification.
Central Board of Direct Taxes (CBDT): An organization under the Department of Revenue, Ministry of Finance, responsible for direct tax administration.
Department of Revenue: A department within the Ministry of Finance.
Ministry of Finance: The government ministry responsible for financial matters.
Chief Justice of the High Court of Karnataka: The head of the High Court of Karnataka, consulted in designating Special Courts.
Karnataka: A state in India where specific courts are designated as Special Courts.
New Delhi: The location of the notification's issuance.
Ballari, Karnataka: A city in Karnataka where the Principal Civil Judge and Judicial Magistrate First Class is designated as a Special Court.
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[फां. सं. 285/21/2019-आईटी(अ(cid:14)वेषण V) सीबीडीटी]
डॉ. जा(cid:4)कर थॉमस, आयकर आय$ु (ओ.एस.डी.)(अ(cid:14)वेषण) सी.बी.डी.टी.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 11th October, 2019
No. 79/2019
S.O. 3676(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the
Income-tax Act, 1961 (43 of 1961), the Central Government, in consultation with the Chief Justice of the
High Court of Karnataka, hereby designates the following Court in the State of Karnataka, as mentioned in
column (2) of the table below, as Special Court, for the area mentioned in the corresponding entry in
column (3) of the said table, namely:—¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
TABLE
Sl. No. Court Area
(1) (2) (3)
1. Principal Civil Judge and Judicial Magistrate First Class, Ballari Ballari
2. Judicial Magistrate First Class -II, Belagavi Belagavi
3. (i) Principal Civil Judge and Judicial Magistrate First Class, Chitradurga
Chitradurga
(ii) I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga
4. (i) Judicial Magistrate First Class -II Court Mangaluru Dakshina Kannada
(ii) Judicial Magistrate First Class III Court, Mangaluru Mangaluru
5. (i) Principal Civil Judge, Dharwad
(ii) II Additional Civil Judge and Judicial Magistrate First Class, Dharwad
(iii) I Additional Civil Judge, Hubbali Dharwad
(iv) III Additional Civil Judge, Hubbali
(v) Civil Judge and Judicial Magistrate First Class, Navalgund
6. Senior Civil Judge and Judicial Magistrate First Class, Ron Gadag
7. (i) Senior Civil Judge, Pandavapura
(ii) Principal Civil Judge and Judicial Magistrate First Class, Mandya
(iii) Additional Civil Judge and Judicial Magistrate First Class, Mandya
(iv) II Additional Civil Judge and Judicial Magistrate First Class, Mandya
(v) Judicial Magistrate First Class, Mandya
(vi) Civil Judge and Judicial Magistrate First Class, Srirangapatna
(vii) Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna
(viii) Civil Judge and Judicial Magistrate First Class, Krishnarajpet Mandya
(ix) Civil Judge and Judicial Magistrate First Class, Nagamangala
(x) Principal Civil Judge and Judicial Magistrate First Class, Malavalli
(xi) I Additional Civil Judge and Judicial Magistrate First Class, Malavalli
(xii) Principal Civil Judge and Judicial Magistrate First Class, Maddur
(xiii) I Additional Civil Judge and Judicial Magistrate First Class, Maddur
(xiv) II Additional Civil Judge and Judicial Magistrate First Class, Maddur
(xv) Civil Judge and Judicial Magistrate First Class, Pandavapura
8. (i) III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru
(ii) Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara
Mysuru
(iii) III Additional Civil Judge and Judicial Magistrate First Class, Mysuru
(iv) V Additional Civil Judge and Judicial Magistrate First Class, Mysuru
9. (i) Principal Civil Judge and Judicial Magistrate First Class, Kunigal
(ii) Principal Civil Judge and Judicial Magistrate First Class, Gubbi
Tumakuru
(iii) Senior Civil Judge and Judicial Magistrate First Class, Tiptur
(iv) IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru
10. Additional Civil Judge and Judicial Magistrate First Class, Udupi Udupi
11. Civil Judge and Judicial Magistrate First Class, Ankola Uttara Kannada Karwar
[F. No. 285/21/2019-IT(Inv.V) CBDT]
Dr. ZAKIR THOMAS, Commissioner of Income Tax (OSD) (INV.), CBDT
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.