CBDT notifies Special Court for trial of offences under section section 280A of Income-tax Act, 1961 vide Notification No. 87/2019-Income Tax dated 5th November, 2019.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
Notification No. 87/2019-Income Tax
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 Number |
Court | Area |
| (1) | (2) | (3) |
| 1. | Additional Civil Judge and Judicial Magistrate First Class, Ahmedabad (Rural) | Ahmedabad (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). |
| 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
