In exercise of the powers conferred by sub section 1 of section 280A of the Income tax Act

## Report on Notification Regarding Special Court Designation for Telangana **1. Executive Summary:** This report analyzes a notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), designating the Court of the Special Judge for Economic Offences-cum-VIII Additional Metropolitan Sessions Judge-cum-XXII Additional Chief Judge, City Civil Court, Hyderabad, as the Special Court for the State of Telangana. This designation is for the purposes of subsection 1 of section 280A of the Income-tax Act, 1961, and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The key finding is that this notification establishes a specific court to handle cases related to income tax and black money offenses within Telangana, as per the specified Acts. **2. Introduction:** The purpose of this report is to provide an informative analysis of a notification issued by the Ministry of Finance, focusing on the designation of a Special Court for the State of Telangana. This analysis is based solely on the information provided within the notification text. **3. Policy Overview:** * This is a *new* policy designation, not an amendment. * **Core Objective(s):** To designate a specific court within the State of Telangana as the Special Court for handling cases related to: * Subsection 1 of section 280A of the Income-tax Act, 1961. * Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. **4. Background and Rationale:** The notification addresses the need to establish a designated court to handle legal proceedings related to income tax offenses and cases involving undisclosed foreign income and assets within Telangana. This likely aims to streamline the legal process, expedite the resolution of such cases, and ensure efficient enforcement of the Income-tax Act and the Black Money Act within the state. The requirement for consultation with the Chief Justice of the High Court for the State of Telangana suggests a collaborative effort to select a suitable court with the necessary expertise and resources. **5. Key Provisions / Changes:** This is a *new* policy designation. The main components and actions mandated by the notification are as follows: * **Designation of Special Court:** The Court of the Special Judge for Economic Offences-cum-VIII Additional Metropolitan Sessions Judge-cum-XXII Additional Chief Judge, City Civil Court, Hyderabad is designated as the Special Court for Telangana. * **Jurisdiction:** The designated court is granted jurisdiction over cases falling under: * Subsection 1 of section 280A of the Income-tax Act, 1961. * Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. * **Authority:** The Central Government, in consultation with the Chief Justice of the High Court for the State of Telangana, exercises the powers conferred by the specified sections of the Income-tax Act and the Black Money Act to make this designation. **6. Target Audience and Stakeholders:** The direct target audience and stakeholders affected by this designation include: * **Individuals and entities within Telangana:** Potentially subject to legal proceedings under the Income-tax Act and the Black Money Act. * **The designated Court:** The Special Judge for Economic Offences-cum-VIII Additional Metropolitan Sessions Judge-cum-XXII Additional Chief Judge, City Civil Court, Hyderabad, which will now be responsible for hearing cases under the specified Acts. * **Lawyers and legal professionals:** Practicing in Telangana, who will handle cases related to income tax and black money offenses. * **The Income Tax Department:** Which will prosecute cases under these Acts in Telangana. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** * Central Board of Direct Taxes (CBDT): Responsible for issuing the notification. * Ministry of Finance, Department of Revenue: Under whose authority the notification is issued. * High Court of Telangana (Chief Justice): Consulted in the designation process. * Designated Special Court: Responsible for handling the cases. * **Timelines/Procedures:** The notification is effective from the date of its issuance (August 4, 2021). The specific procedures for filing and handling cases will likely be governed by the existing rules and regulations of the designated court and the relevant provisions of the Income-tax Act and the Black Money Act. The text does not define these procedures. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this designation are: * **Streamlined legal proceedings:** By designating a specific court, the process of hearing and resolving cases related to income tax and black money offenses should become more efficient. * **Enhanced enforcement:** The designation clarifies the jurisdiction for these cases, likely leading to more consistent and effective enforcement of the Income-tax Act and the Black Money Act within Telangana. * **Increased specialization:** The designated court may develop expertise in handling these types of cases, potentially leading to more informed and consistent judicial decisions. **9. Conclusion:** The notification designates the Court of the Special Judge for Economic Offences-cum-VIII Additional Metropolitan Sessions Judge-cum-XXII Additional Chief Judge, City Civil Court, Hyderabad, as the Special Court for the State of Telangana for cases under specific sections of the Income-tax Act, 1961, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. This designation is a significant step towards streamlining legal proceedings and enhancing the enforcement of tax laws and regulations related to undisclosed foreign income and assets within Telangana. It clarifies jurisdictional authority and should contribute to more efficient and specialized handling of these cases.

Key Entities Referenced