This notification, S.O. 6141(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), Investigation Division, designates specific courts in West Bengal and the Union Territory of Andaman and Nicobar Islands as Special Courts. Effective December 11, 2018, this designation, made in consultation with the Chief Justice of the Calcutta High Court, is based on the powers conferred by subsection (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015). The designated courts are the 1st Court of Judicial Magistrate in the Headquarters of each district judgeship (including Andaman and Nicobar Islands) and the 4th Court of Metropolitan Magistrate in the judgeship of City Sessions Court, Bichar Bhavan, Calcutta. These courts will serve as Special Courts within their respective jurisdictions for the purposes outlined in the aforementioned sections of the Income-tax Act, 1961 and the Black Money Act, 2015. The notification was issued under F.No. 285/242/2018-IT(Inv.V) by Dr. Zakir Thomas, CIT(OSD)(Inv.), CBDT.
Key Entities Referenced
Income tax Act, 1961: A law mentioned in the notification, specifically section 280A.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: A law mentioned in the notification, specifically section 84.
Central Board of Direct Taxes: An organization (CBDT) within the Ministry of Finance.
Ministry of Finance: The government ministry issuing the notification.
Chief Justice of the Calcutta High Court: A position that was consulted for designating special courts.
1st Court of Judicial Magistrate: Designated as a Special Court in each district judgeship.
4th Court of Metropolitan Magistrate, City Sessions Court, Bichar Bhavan, Calcutta: Designated as a Special Court in the judgeship of Calcutta.
West Bengal: A State where the designated special courts have jurisdiction.
Union Territory of Andaman and Nicobar Islands: A Union Territory where the designated special courts have jurisdiction.
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[फा.सं. 285/24/2018-आईटी(अ:वेषण V) सीबीडीटी]
डॉ. जाक(cid:29)र थॉमस, आयकर आयु1 (ओ.एस.डी.)(अ:वेषण)सी.बी.डी.टी.
7279GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 11thDecember, 2018
No. 87/2018
S.O. 6141(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income –tax Act,
1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax
Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the Calcutta High Court,
hereby designates the 1st Court of Judicial Magistrate in the Headquarters of each district judgeship including that of the
Union Territory of Andaman and Nicobar Islands and also the 4th Court of Metropolitan Magistrate in the judgeship of
City Sessions Court, Bichar Bhavan, Calcutta, as Special Courts for the purposes of sub-section (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 within their respective jurisdiction in the State of West Bengal and in the Union Territory of Andaman
and Nicobar Islands.
[F.No. 285/24/2018-IT(Inv.V) CBDT]
DR. ZAKIR THOMAS, CIT(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.