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Trial of offences as summons case [Section 280C] – Income Tax

Trial of offences as summons case [Section 280C] :

(1) The Special Court shall, notwithstanding anything contained in the Code of Criminal Procedure, 1973, try an offence under Chapter XXII punishable with imprisonment not exceeding two years or with fine or with both, as a summons case.

(2) When an offence is so tried as a summons case, the provisions of the Code of Criminal Procedure, 1973, as applicable in the case of trial of summons case, would be applicable.

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