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Case law › Notifications › 2018 › Notification No. 87/2018 [F.No. 285/24/2018-IT(Inv.V) CBDT]/SO 6141(E)
Notification 11 December 2018

Notification No. 87/2018 [F.No. 285/24/2018-IT(Inv.V) CBDT]/SO 6141(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 87/2018 [F.No. 285/24/2018-IT(Inv.V) CBDT]/SO 6141(E) was published on 11 December 2018. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power under 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, the Central Government, in consultation with the Chief Justice of the Calcutta High Court, designates Special Courts for West Bengal and the Union Territory of Andaman and Nicobar Islands. The courts designated are the 1st Court of Judicial Magistrate at the headquarters of every district judgeship, including that of the Union Territory of Andaman and Nicobar Islands, and the 4th Court of Metropolitan Magistrate in the judgeship of the City Sessions Court, Bichar Bhavan, Calcutta, each within its own jurisdiction.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.84no counterpart recorded
s.280As.495

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

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.

From when

11 December 2018, the date of the notification.

What to watch

Where you meet it

When a prosecution complaint under the Income-tax Act, 1961 or the Black Money Act, 2015 is filed or tried in West Bengal or the Andaman and Nicobar Islands, and the court's competence to take cognizance is in question.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 88/2018/ F. No. 370142/17/2018-TPL / GSR 1217(E)  ·  Notification No.85/2018 [F.No.370133/34/2016-TPL] / SO 6053(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.