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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

Application of Code of Criminal Procedure, 1973 to proceedings before Special Court and Certain transfers to be void are defined under section 280D and 281 of Income Tax Act 1961. Provisions under these Sections are:

Section 280D of Income Tax Act "Application of Code of Criminal Procedure, 1973 to proceedings before Special Court"

Section 280D. (1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor:

Provided that the Central Government may also appoint for any case or class or group of cases a Special Public Prosecutor.

 

(2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.

(3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974) and the provisions of that Code shall have effect accordingly.

Section 281 of Income Tax Act "Certain transfers to be void"

Section 281. (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule, any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other mode of transfer whatsoever) of, any of his assets in favour of any other person, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the assessee as a result of the completion of the said proceeding or otherwise :

Provided that such charge or transfer shall not be void if it is made-

(i) for adequate consideration and without notice of the pendency of such proceeding or, as the case may be, without notice of such tax or other sum payable by the assessee ; or

(ii) with the previous permission of the Assessing Officer.

(2) This section applies to cases where the amount of tax or other sum payable or likely to be payable exceeds five thousand rupees and the assets charged or transferred exceed ten thousand rupees in value.

Explanation.-In this section, "assets" means land, building, machinery, plant, shares, securities and fixed deposits in banks, to the extent to which any of the assets aforesaid does not form part of the stock-in-trade of the business of the assessee.

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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