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What is Disclosure of particulars by public servants? What is Special Courts? Section 280 and 280A of Income Tax Act 1961

Disclosure of particulars by public servants and Special Courts are defined under section 280 and 280A of Income Tax Act 1961. Provisions under these Sections are:

Section 280 of Income Tax Act "Disclosure of particulars by public servants"

Section 280. (1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.

 

Section 280A of Income Tax Act "Special Courts"

Section 280A. (1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or class or group of cases as may be specified in the notification.

Explanation.- In this sub-section, "High Court" means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation.

(2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.

   
 

Income Tax Act 1961

What is Falsification of books of account or document? What is Abetment of false return? Section 277A and 278 of Income Tax Act 1961

What is Punishment for second and subsequent offences? What is Punishment not to be imposed in certain cases? Section 278A and 278AA of Income Tax Act 1961

What is Power of Principal Commissioner or Commissioner to grant immunity from prosecution? What is Offences by companies? Section 278AB and 278B of Income Tax Act 1961

What is Offences by Hindu undivided families? What is Presumption as to assets, books of account, etc., in certain cases? Section 278C and 278D of Income Tax Act 1961

What is Presumption as to culpable mental state? What is Prosecution to be at instance of [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner? Section 278E and 279 of Income Tax Act 1961

What is the meaning Certain offences to be non-cognizable? What is Proof of entries in records or documents? Section 279A and 279B of Income Tax Act 1961

What is Disclosure of particulars by public servants? What is Special Courts? Section 280 and 280A of Income Tax Act 1961

What is Offences triable by Special Court? What is Trial of offences as summons case? Section 280B and 280C of Income Tax Act 1961

What is Application of Code of Criminal Procedure, 1973 to proceedings before Special Court? What are Certain transfers to be void? Section 280D and 281 of Income Tax Act 1961

 

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