Section 280B of Income Tax Act "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.
280C. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall apply accordingly.