Section 280B of ITA, 1961 : Section 280B: Offences Triable By Special Court

Explanation using Example

Imagine a business owner, Mr. Gupta, is accused of evading taxes by underreporting income for his company. The tax authorities investigate and find substantial evidence of tax evasion, a crime under the Income-tax Act, 1961. As the alleged offense is serious, the case falls under a specific chapter of the Act that deals with offences and prosecutions.

Under Section 280B of the Income-tax Act, Mr. Gupta's case will not be tried in a regular criminal court. Instead, it will be handled by a Special Court that has been designated to try offences under this chapter of the Act....

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