This notification, S.O. 3854(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), designates the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class, Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram, and Arunachal Pradesh. This designation is made under subsection (1) of section 280A of the Income-tax Act, 1961 (43 of 1961). This notification supersedes the earlier notification No. 372018, dated the 8th August, 2018, S.O. 3942(E), with effect from the date of publication in the Official Gazette, but does not affect actions taken or omitted before this supersession. The designation was made by the Central Government in consultation with the Chief Justice of the Gauhati High Court. The notification is dated October 28, 2020, and is referenced as Notification No. 86/2020, F. No. 285/09/2018-IT(Inv.V). The issuing officer is Deepak Tiwari, Commissioner of Income Tax (OSD)(INV).
Key Entities Referenced
Assam: One of the states for which the Special Court is designated.
Nagaland: One of the states for which the Special Court is designated.
Mizoram: One of the states for which the Special Court is designated.
Income-tax Act, 1961: A law that empowers the Central Government to designate special courts.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for investigation division
Ministry of Finance Department of Revenue: The government ministry and department under which the notification is issued.
Gauhati High Court: High court consulted by the Central Government for designating the special court.
Court of Munsiff No. 3cumJudicial Magistrate, 1st Class, Kamrup M, Guwahati: Designated as the Special Court for specific northeastern states.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-28102020-222784
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3401] नई दिल्ली, बुधिार, अक्त बू र 28, 2020/ कार्तकड 6, 1942
No. 3401] NEW DELHI, WEDNESDAY, OCTOBER 28, 2020/KARTIKA 6, 1942
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
(अन्ि षे ण प्रभाग-V)
अजधसचू ना
नई दिल्ली, 28 अक् तूबर, 2020
का. आ. 3854(अ).— केन् द्रीय सरकार,आयकर अजधजनयम, 1961 (1961 का 43) की धारा 280क की
उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, और भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप-खंड (ii)
तारीख 8 अगस्ट्त, 2018 संख्या का.आ. 3942(अ) द्वारा प्रकाजित भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की
अजधसूचना संख्या 37/2018 तारीख 8 अगस्ट्त, 2018 का अजधक्ांत करते हुए उन बातों के जसिाए जिन्ह ें ऐसे अजधक्मण
से पहले दकया गया ह,ै या करने का लोप दकया गया ह ै गुिाहाटी उच्च न्यायालय के मुख्य न्यायाधीि के परामि ड स े मुंजिफ
न्यायालय संख्या 3-सह-न्याजयक मजिस्ट्रेट, प्रथम श्रेणी, कामरूप (एम) गुिाहाटी को उि उपखंड के प्रयोिनाथ ड असम,
नागालण्ै ड, जमिोरम और अरूणाचल प्रिेि राज्यों के जलए जििेष न्यायालय के रूप म ें अजभहीत करती ह।ै
2. यह अजधसूचना रािपत्र में प्रकािन की जतजथ से प्रिृत्त होगी।
[तारीख 28-10-2020 की अजधसूचना संख्या 86/2020/फा.स. 285/09/2018-आईटी (अन् िेषण-V) सीबीडीटी]
िीपक जतिारी, आयकर आयुि (ओएसडी)(िांच)
5236 GI/2020 (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 28th October, 2020
S.O. 3854(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax
Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 37/2018 dated the 8th August, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (ii), vide number S.O. 3942(E), dated the 8th August, 2018, except as respects things
done or omitted to be done before such supersession, the Central Government, in consultation with the Chief Justice of
the Gauhati High Court, hereby designates the Court of Munsiff No. 3-cum-Judicial Magistrate, 1st Class,
Kamrup (M), Guwahati as the Special Court for the States of Assam, Nagaland, Mizoram and Arunachal Pradesh for
the purposes of the said sub-section.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[Notification No. 86/2020 dated 28-10-2020/F. No. 285/09/2018-IT(Inv.V) CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)
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.