Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live (inserted by the Finance Act, 2012, w.e.f. 1 July 2012).
Finance Act, 2026: Not amended by the Finance Act, 2026.
Mechanism: Offences under the Chapter are triable only by the designated Special Court; a Special Court may take cognizance on a complaint by an authorised authority; transitional savings for courts trying section 292 offences.
Litigation profile: Sparse — procedural; no direct merits authority.
A. COMMENTARY
Exclusive triability and cognizance on complaint
Section 280B provides that, notwithstanding the Code of Criminal Procedure, offences punishable under Chapter XXII are triable only by the Special Court designated under section 280A for the relevant area or cases. It contains transitional savings: a court competent to try offences under section 292 which has been designated a Special Court continues to try offences arising under the Act, and one not so designated may continue with pending matters until disposal. Clause (b) empowers the Special Court to take cognizance of the offence on a complaint by an authority authorised under the Act — dovetailing with the sanction-and-complaint scheme of section 279 and the non-cognizable classification in section 279A.
Place in the trial scheme
Section 280B fixes the forum; section 280C fixes the mode of trial (summons case for offences up to two years); and section 280D applies the Code of Criminal Procedure to the proceedings. Together they constitute a self-contained procedural code for the trial of Chapter XXII offences, layered on the CrPC.
B. STATUTORY TEXT (verbatim — pre-Finance Act, 2026 text)
Text reproduced verbatim from the bare Act; section 280B is not amended by the Finance Act, 2026.
Offences triable by Special Court.
280B. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),—
(a) the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed:
Provided that a court competent to try offences under section 292,—
(i) which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under this Act after such designation;
(ii) which has not been designated as a Special Court may continue to try such offence pending before it till its disposal;
(b) a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act take cognizance of the offence for which the accused is committed for trial.
C. AUTHORITIES
No reported decision construes section 280B directly (candour rule). It is a procedural provision fixing the trial forum, read with sections 279, 280A, 280C and 280D.
Holding Cognizance is taken by the Special Court on the authorised authority's complaint, after sanction under section 279; no interpretive authority on section 280B is reported. Candour rule applies.
CHAPTER XXII — OFFENCES AND PROSECUTIONS
Section 280B — Offences triable by Special Court
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live (inserted by the Finance Act, 2012, w.e.f. 1 July 2012).
Finance Act, 2026: Not amended by the Finance Act, 2026.
Mechanism: Offences under the Chapter are triable only by the designated Special Court; a Special Court may take cognizance on a complaint by an authorised authority; transitional savings for courts trying section 292 offences.
Litigation profile: Sparse — procedural; no direct merits authority.
A. COMMENTARY
Exclusive triability and cognizance on complaint
Section 280B provides that, notwithstanding the Code of Criminal Procedure, offences punishable under Chapter XXII are triable only by the Special Court designated under section 280A for the relevant area or cases. It contains transitional savings: a court competent to try offences under section 292 which has been designated a Special Court continues to try offences arising under the Act, and one not so designated may continue with pending matters until disposal. Clause (b) empowers the Special Court to take cognizance of the offence on a complaint by an authority authorised under the Act — dovetailing with the sanction-and-complaint scheme of section 279 and the non-cognizable classification in section 279A.
Place in the trial scheme
Section 280B fixes the forum; section 280C fixes the mode of trial (summons case for offences up to two years); and section 280D applies the Code of Criminal Procedure to the proceedings. Together they constitute a self-contained procedural code for the trial of Chapter XXII offences, layered on the CrPC.
B. STATUTORY TEXT (verbatim — pre-Finance Act, 2026 text)
Text reproduced verbatim from the bare Act; section 280B is not amended by the Finance Act, 2026.
Offences triable by Special Court.
280B. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),—
(a) the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed:
Provided that a court competent to try offences under section 292,—
(i) which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under this Act after such designation;
(ii) which has not been designated as a Special Court may continue to try such offence pending before it till its disposal;
(b) a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act take cognizance of the offence for which the accused is committed for trial.
C. AUTHORITIES
No reported decision construes section 280B directly (candour rule). It is a procedural provision fixing the trial forum, read with sections 279, 280A, 280C and 280D.
Cognate context — forum and cognizance
Complaint-and-sanction scheme (sections 279, 279A, 280B)
Court/Year Statutory context.
Holding Cognizance is taken by the Special Court on the authorised authority's complaint, after sanction under section 279; no interpretive authority on section 280B is reported. Candour rule applies.