Executive Summary:
This notification, issued by the Ministry of Finance's Department of Revenue, designates specific courts as Special Courts under Section 280A of the Income-tax Act of 1961. It was issued in consultation with the Chief Justice of the High Court of Gujarat. The notification, numbered S.O. 3986(E), takes effect on November 5, 2019.
Key Points / Main Content:
* **Court Designation:**
* Various Additional Civil Judge and Judicial Magistrate First Class courts are designated as Special Courts.
* Each court is assigned a specific geographical area of jurisdiction.
* **Table of Designated Courts and Areas:**
* Serial Number: Lists the courts numerically.
* Court: Names the specific court (e.g., Additional Civil Judge and Judicial Magistrate First Class, Ahmedabad Rural).
* Area: Specifies the geographical area of jurisdiction for the designated court (e.g., Ahmedabad Rural).
Impact Analysis:
**Central Government:**
* Impact: Responsible for designating Special Courts in consultation with the Chief Justice of the High Court of Gujarat, as per the powers conferred by the Income-tax Act, 1961.
* Action Required: Ensure the notification is effectively implemented and communicated to relevant stakeholders.
**Chief Justice of the High Court of Gujarat:**
* Impact: Consulted in the process of designating Special Courts.
* Action Required: Provide guidance and recommendations for court designations as required by the Central Government.
**Designated Courts (Additional Civil Judge and Judicial Magistrate First Class):**
* Impact: Given the authority and responsibility to act as Special Courts within their specified areas.
* Action Required: Prepare to handle cases under Section 280A of the Income-tax Act, 1961, within their designated jurisdiction.
**Tax Payers/Citizens within the specified geographical areas:**
* Impact: Legal proceedings related to the Income-tax Act, 1961 within the specified area will be heard at the designated court.
* Action Required: Take note of the designated courts.
Key Entities Referenced
Income-tax Act, 1961 : A law enacted in 1961, referenced in the context of powers conferred to the Central Government.
Central Board of Direct Taxes : A government organization (CBDT) under the Department of Revenue, Ministry of Finance, issuing the notification.
Chief Justice of the High Court of Gujarat : An individual holding a high judicial office in the state of Gujarat, consulted by the Central Government.
Ahmedabad, Gujarat : A city and district in Gujarat, with designated courts including Additional Civil Judge and Judicial Magistrate First Class, and Metropolitan Magistrate.
Gandhinagar District, Gujarat : A district in Gujarat, with designated court Additional Civil Judge and Judicial Magistrate First Class.
Bhavnagar District, Gujarat : A district in Gujarat, with designated court Additional Civil Judge and Judicial Magistrate First Class.
Surat District, Gujarat : A district in Gujarat, with designated court Additional Civil Judge and Judicial Magistrate First Class.
Dr. Zakir Thomas : Commissioner of Income Tax OSD INV., CBDT who signed the notification.
See Full Document Text
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 3592] ubZ fnYyh] eaxyokj] uoEcj 5] 2019@dkfrZd 14] 1941
No. 3592] NEW DELHI, TUESDAY, NOVEMBER 5, 2019/KARTIKA 14, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)ंं(cid:8)(cid:8)ंं ललललाााायययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:10)(cid:10)(cid:10)(cid:10)(cid:11)(cid:11)(cid:11)(cid:11) ीीीीयययय (cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यय यय (cid:16)(cid:16)(cid:16)(cid:16) ककककरररर बबबबोोोोडडडड))(cid:20)(cid:20)))(cid:20)(cid:20)
((((अअअअ(cid:10)(cid:10)(cid:10)(cid:10)वव वव षषषषेेेे णणणण अअअअननननभभुुभभुु ाााागगगग----VVVV))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 5 नव(cid:10)बर, 2019
ककककाााा....आआआआ.... 3333999988886666((((अअअअ))))....————के(cid:15)(cid:16) ीय सरकार, आयकर अिधिनयम, 1961 (1961 का 43) क(cid:18) धारा 280क क(cid:18)
उप-धारा (1) (cid:21)ारा (cid:22)द(cid:23)त शि(cid:27)य(cid:29) का (cid:22)योग करत े ए, गुजरात उ$ च (cid:15) यायालय के म’ु य (cid:15)य ायाधीश के परामश) स,े उ+ त उप-
धारा के (cid:22)योजन(cid:29) के िलए उ+त सारणी के .तभं (3) म1 िविन2द3 4े5 के िलए िवशेष (cid:15)य ायालय के 7प म1 सारणी के .तंभ (2)
म1 िन(cid:10)न िलिखत (cid:15)य ायालय को नामिन2द3 करती ह,ै अथा)त:्—
ससससााााररररणणणणीीीी
(cid:12)(cid:12)(cid:12)(cid:12)मममम सससस..ंं..ंं (cid:15)(cid:15)(cid:15)(cid:15)यय यय ााााययययााााललललयययय (cid:16)(cid:16)(cid:16)(cid:16)(cid:8)(cid:8)ेे(cid:8)(cid:8)ेे
((((1111)))) ((((2222)))) ((((3333))))
1. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, अहमदाबाद अहमदाबाद (Cामीण)
(Cामीण)
2. महानगर मिज.? ेट, अहमदाबाद अहमदाबाद नगर
3. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, गांधीनगर गांधीनगर िजला
4. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, महे साना मेहसाना िजला
5. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, भावनगर भावनगर िजला
6. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, बोटाड बोटाड िजला
5726 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
7. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, सरु े(cid:15) (cid:16)नगर सुरे(cid:15)(cid:16) नगर िजला
8. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, पालानपुर बनासकांठा िजला
9. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, िह(cid:10)म तनगर साबरकांठा िजला
10. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, मोडासा अरावली िजला
11. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, पाटान पाटान िजला
12. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, वड़ोदरा वड़ोदरा िजला
13. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, आन(cid:15) द आन(cid:15) द िजला
14. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, ना(cid:4)दयाड ना(cid:4)दयाड िजला म 1खेडा
15. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, भ7च भ7च िजला
16. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, दाहोद दाहोद िजला
17. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, राजपीपला राजपीपला िजला म1 नमद) ा
18. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, लूनावाड़ा मिहसागर िजला
19. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, छोटाउदयपुर छोटाउदयपुर िजला
20. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, गोधरा गोधरा िजला म 1पंचमहल
21. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, राजकोट राजकोट िजला
22. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, गांधीधाम गांधीधाम, िजला क$छ
23. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी,भुज क$छ िजला (गांधीधाम के
अितGर(cid:27))
24. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, मोरबी मोरबी िजला
25. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, जूनागढ़ जूनागढ़ िजला
26. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, वेरावल िगर सोमनाथ िजला म1
वेरावल
27. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, अमरेली अमरेली िजला
28. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, जामनगर जामनगर िजला
29. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, पोरब(cid:15) दर पोरब(cid:15)द र िजला
30. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, खामभालीया दवे भूिम (cid:21)ारका िजला म 1
खामभालीया
31. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, सरू त सूरत िजला
32. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, नवसारी नवसारी िजला
33. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, वापी वापी
34. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, वलसाड़ वलसाड़ िजला (वापी के
अितGर(cid:27))
35. अपर िसिवल (cid:15)यायाधीश और (cid:15)य ाियक मिज. ?ेट (cid:22)थम Aेणी, I यारा तापी
[फा. सं. 285/10/2019-आईटी(अ(cid:15)वेषण V) सीबीडीटी]
तारीख 05-11-2019 क(cid:18) अिधसूचना स’ं या 87/2019
डॉ. जा(cid:4)कर थॉमस, आयकर आयु(cid:27) (ओ.एस.डी) (अ(cid:15)वेषण), सीबीडीटी¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 5th November, 2019
S.O. 3986(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 Gujarat, hereby designates following Court mentioned in column (2) of the Table below as the
Special Court for the area specified in the column (3) of the said Table, for the purposes of said sub-section,
namely:-
TABLE
Serial Court Area
Number
(1) (2) (3)
1. Additional Civil Judge and Judicial Magistrate First Class, Ahmedabad Ahmedabad (Rural).
(Rural)
2. Metropolitan Magistrate, Ahmedabad Ahmedabad City.
3. Additional Civil Judge and Judicial Magistrate First Class, Gandhinagar Gandhinagar District.
4. Additional Civil Judge and Judicial Magistrate First Class, Mahesana Mehsana District.
5. Additional Civil Judge and Judicial Magistrate First Class, Bhavnagar Bhavnagar District.
6. Additional Civil Judge and Judicial Magistrate First Class, Botad Botad District.
7. Additional Civil Judge and Judicial Magistrate First Class, Surendranagar Surendranagar District.
8. Additional Civil Judge and Judicial Magistrate First Class, Palanpur Banaskantha District.
9. Additional Civil Judge and Judicial Magistrate First Class, Himatnagar Sabarkantha District.
10. Additional Civil Judge and Judicial Magistrate First Class, Modasa Arvalli District.
11. Additional Civil Judge and Judicial Magistrate First Class, Patan Patan District.
12. Additional Civil Judge and Judicial Magistrate First Class, Vadodara Vadodara District.
13. Additional Civil Judge and Judicial Magistrate First Class, Anand Anand District.
14. Additional Civil Judge and Judicial Magistrate First Class, Nadiad Kheda at Nadiad District.
15. Additional Civil Judge and Judicial Magistrate First Class, Bharuch Bharuch District.
16. Additional Civil Judge and Judicial Magistrate First Class, Dahod Dahod District.
17. Additional Civil Judge and Judicial Magistrate First Class, Rajpipla Narmada at Rajpipla
District.
18. Additional Civil Judge and Judicial Magistrate First Class, Lunavada Mahisagar District.
19. Additional Civil Judge and Judicial Magistrate First Class, Chhotaudepur Chhotaudepur District.
20. Additional Civil Judge and Judicial Magistrate First Class, Godhra Panchmahals at Godhra
District.
21. Additional Civil Judge and Judicial Magistrate First Class, Rajkot Rajkot District.
22. Additional Civil Judge and Judicial Magistrate First Class, Gandhidham Gandhidham District
Kachchh.
23. Additional Civil Judge and Judicial Magistrate First Class, Bhuj Kachchh District
(except Gandhidham).4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
24. Additional Civil Judge and Judicial Magistrate First Class, Morbi Morbi District.
25. Additional Civil Judge and Judicial Magistrate First Class, Junagadh Junagadh District.
26. Additional Civil Judge and Judicial Magistrate First Class, Veraval Gir Somnath District at
Veraval.
27. Additional Civil Judge and Judicial Magistrate First Class, Amreli Amreli District.
28. Additional Civil Judge and Judicial Magistrate First Class, Jamnagar Jamnagar District.
29. Additional Civil Judge and Judicial Magistrate First Class, Porbandar Porbandar District.
30. Additional Civil Judge and Judicial Magistrate First Class, Khambhaliya Devbhumi Dwaraka District
at Khambhaliya.
31. Additional Civil judge and Judicial Magistrate First Class, Surat Surat District.
32. Additional Civil Judge and Judicial Magistrate First Class, Navsari Navsari District.
33. Additional Civil Judge and Judicial Magistrate First Class, Vapi Vapi.
34. Additional Civil Judge and Judicial Magistrate First Class, Valsad Valsad District (except
Vapi).
35. Additional Civil Judge and Judicial Magistrate First Class, Vyara Tapi.
[F. No. 285/10/2019-IT (Inv.V) CBDT]
Notification No. 87/2019 dated 05-11-2019
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.