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