Case law › Notifications › 2020 › Notification No. 59/2020 [F. No 285/30/2019-IT (Inv.V) CBDT] / SO 2682(E)

Notification 10 August 2020

Notification No. 59/2020 [F. No 285/30/2019-IT (Inv.V) CBDT] / SO 2682(E)

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

What this is

Notification No. 59/2020 [F. No 285/30/2019-IT (Inv.V) CBDT] / SO 2682(E) was published on 10 August 2020. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

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, and in consultation with the Chief Justice of the High Court of Bombay, the Central Government designates three sets of courts of Magistrates of First Class in Maharashtra as Special Courts for the trial of offences punishable under the Income-tax Act and related matters. These are the 38th Court, Ballard Pier for the Mumbai region and the 31st Court of Additional Chief Metropolitan Magistrate, Vikhroli for Mumbai including cases at Thane; the Court of the Chief Judicial Magistrate, Nagpur for the entire Vidarbha region; and the Court of the 10th Joint Civil Judge Junior Division and Judicial Magistrate First Class (Court No. 8), Pune for the Pune region.

Who it reaches

persons prosecuted under the Income-tax Act in Maharashtra
persons prosecuted under the Black Money Act in the State
the prosecution wing of the Income-tax Department in Mumbai, Nagpur and Pune
counsel appearing in such trials

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 Act	Now
s.84	no counterpart recorded
s.280A	s.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 10th August, 2020

S.O. 2682(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 High Court of Bombay, hereby designates the following courts of Magistrates of First Class as Special Courts 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 in the State of Maharashtra, for trial of offences punishable under the Incometax Act, 1961 and other related matters, namely:-

(i) the 38th Court, Ballard Pier for Mumbai region and 31st Court of Additional Chief Metropolitan Magistrate, Vikhroli for Mumbai including cases at Thane;

(ii) the Court of the Chief Judicial Magistrate, Nagpur for entire Vidarbha region, and

(iii) the Court of 10th Joint Civil Judge Junior Division and Judicial Magistrate First Class (Court No. 8), Pune for Pune region.

[Notification No. 59/2020 dated 10-08-2020/F. No 285/30/2019-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.

What to watch

The notification states no commencement date; it operates from its publication in the Gazette.
Designation is by region rather than by district list, and Thane cases are expressly routed to the Vikhroli court.
The same courts serve prosecutions under both the Income-tax Act and the Black Money Act.
The consultation with the Chief Justice of the High Court of Bombay required by section 280A is recorded in the notification.

Where you meet it

When a prosecution complaint under the Income-tax Act or the Black Money Act is filed or tried in Maharashtra, and in questions of which court has jurisdiction over the region.

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.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E) — Ministry of Finance 10 December 2024
Notification No. 42/2023 [F. No. 285/08/2023-IT(Inv.V)/CBDT] / SO 2661(E) — Ministry of Finance 15 June 2023
Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E) — Ministry of Finance 26 December 2022
Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(E) — दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी 11 November 2022
Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 22 August 2022
Notification No. 68 /2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] / SO 2887(E) — Ministry of Finance 24 June 2022

← Notification No. 58/2020 [F. No. 370133/08/2020-TPL] / GSR 499(E) · Notification No. 57/2020 [ F. No.225/98/2019-ITA-II/GSR 469(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.