The Central Board of Direct Taxes (CBDT) on Monday, August 10, 2020, released a notification and designated the courts of Magistrates of First Class as Special Courts in the state of Maharashtra under sub-section (1) of section 280A of the Income-tax Act, 1961
These courts and their updated designations and regions are:
- The 38th Court, Ballard Pier for Mumbai region and the 31st Court of Additional Chief Metropolitan Magistrate, Vikhroli for cases from Mumbai region as well as cases from Thane
- Through the notification, the CBDT designated the Court of the Chief Judicial Magistrate, Nagpur for the entire Vidarbha region as the Special Court for the trial of offenses punishable under the Income-tax Act, 1961 and other related matters
- CBDT designated the Court of 10th Joint Civil Judge Junior Division along with Judicial Magistrate First Class (Court No. 8), Pune for the Pune region
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The CBDT in consultation with the Chief Justice of the High Court of Bombay designated these courts as special courts under sub-section (1) of section 280A of the Income-tax Act, 1961 along with section 84 of the Black Money with Tax Act, 2015 in Maharashtra State. It has been done for handling the trial of punishable offenses concerning the Income-tax Act, 1961, and other related matters.