MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(INVESTIGATION DIVISION-V)
NOTIFICATION
New Delhi, the 26th December, 2022
S.O. 6066(E).— In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the High Court of Orissa, hereby designates the following Courts in the State of Odisha, as mentioned in column (2) of the Table below, as Special Courts for the areas mentioned in column (3) of the said Table, for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, namely:-
TABLE
| Serial Number | Court | Area |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Additional Chief Judicial Magistrate, Cuttack. | Cuttack, Jajpur, Kendrapara, Khurda, Nayagarh, Mayurbhanj, Balasore, Bhadrak, Jagatsinghpur and Puri |
| 2 | Additional Chief Judicial Magistrate, Berhampur | Ganjam, Gajapati, Kandhamal, Boudh, Rayagada, Koraput, Malkangiri, Nabarangpur, Kalahandi and Nuapada |
| 3 | Additional Chief Judicial Magistrate, Rourkela | Angul, Bolangir, Bargarh, Deogarh, Dhenkanal, Jharsuguda, Keonjhar, Sambalpur, Sonepur and Sundargarh |
[Notification No. 127/2022/F. No. 285/29/2022-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT