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Case lawNotifications2021 › Notification No. 122/2021 [F. No. 285/21/2019-IT(Inv.V) CBDT] / SO 4443(E)
Notification 25 October 2021

Notification No. 122/2021 [F. No. 285/21/2019-IT(Inv.V) CBDT] / SO 4443(E)

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3

What this is

Notification No. 122/2021 [F. No. 285/21/2019-IT(Inv.V) CBDT] / SO 4443(E) was published on 25 October 2021. Its subject is [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3.

What it does

Under 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, and in consultation with the Chief Justice of the High Court of Karnataka, the Central Government designates courts in Karnataka as Special Courts for the purposes of section 84 of the Black Money Act, each for the area named against it. The Presiding Officer, (Special Court), Economic Offences, Bengaluru serves Bengaluru City, and the remaining eleven entries designate the named Civil Judges and Judicial Magistrates First Class for Ballari, Belagavi, Chitradurga, Dakshina Kannada Mangaluru, Dharwad, Gadag, Mandya, Mysuru, Tumakuru, Udupi and Uttara Kannada Karwar, several of the entries listing more than one court for the same district.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.84no counterpart recorded
s.280As.495

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 25th October, 2021
S.O. 4443(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and 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 Karnataka, hereby designates the following Court in the State of Karnataka, as mentioned in column (2) of the Table below, as Special Court for the area mentioned in the corresponding entry in column (3) of the said Table, for the purposes of 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. | Presiding Officer, (Special Court), Economic Offences, Bengaluru | Bengaluru City
2. | Principal Civil Judge and Judicial Magistrate First Class, Ballari | Ballari
3. | Judicial Magistrate First Class -II, Belagavi | Belagavi
4. | (i) Principal Civil Judge and Judicial Magistrate First Class, Chitradurga (ii) I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga | Chitradurga
5. | (i) Judicial Magistrate First Class -II Court, Mangaluru (ii) Judicial Magistrate First Class III Court, Mangaluru | Dakshina Kannada Mangaluru
6. | (i) Principal Civil Judge, Dharwad (ii) II Additional Civil Judge and Judicial Magistrate First Class, Dharwad (iii) I Additional Civil Judge, Hubballi (iv) III Additional Civil Judge, Hubballi (v) Civil Judge and Judicial Magistrate First Class, Navalgund | Dharwad
7. | Senior Civil Judge and Judicial Magistrate First Class, Ron | Gadag
8. | (i) Senior Civil Judge, Pandavapura (ii) Principal Civil Judge and Judicial Magistrate First Class, Mandya (iii) Additional Civil Judge and Judicial Magistrate First Class, Mandya (iv) II Additional Civil Judge and Judicial Magistrate First Class, Mandya (v) Judicial Magistrate First Class, Mandya (vi) Civil Judge and Judicial Magistrate First Class, Srirangapatna (vii) Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna (viii) Civil Judge and Judicial Magistrate First Class, Krishnarajpet (ix) Civil Judge and Judicial Magistrate First Class, Nagamangala (x) Principal Civil Judge and Judicial Magistrate First Class, Malavalli (xi) I Additional Civil Judge and Judicial Magistrate First Class, Malavalli (xii) Principal Civil Judge and Judicial Magistrate First Class, Maddur (xiii) I Additional Civil Judge and Judicial Magistrate First Class, Maddur (xiv) II Additional Civil Judge and Judicial Magistrate First Class, Maddur (xv) Civil Judge and Judicial Magistrate First Class, Pandavapura | Mandya
9. | (i) III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru (ii) Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara (iii) III Additional Civil Judge and Judicial Magistrate First Class, Mysuru (iv) V Additional Civil Judge and Judicial Magistrate First Class, Mysuru | Mysuru
10. | (i) Principal Civil Judge and Judicial Magistrate First Class, Kunigal (ii) Principal Civil Judge and Judicial Magistrate First Class, Gubbi (iii) Senior Civil Judge and Judicial Magistrate First Class, Tiptur (iv) IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru | Tumakuru
11. | Additional Civil Judge and Judicial Magistrate First Class, Udupi | Udupi
12. | Civil Judge and Judicial Magistrate First Class, Ankola | Uttara Kannada Karwar

[F. No 285/21/2019-IT(Inv.V) CBDT/Notification No. 122/2021 dated 25/10/2021]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

What to watch

Where you meet it

When a complaint for an offence under the Black Money Act is filed or tried in Karnataka, and in questions of which designated court has jurisdiction over the district.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 125 /2021 [F. No. 300196/35/2018-ITA-I] / S.O. 4523(E)  ·  Notification No. 123/2021 [F. No. 285/25/2021-IT(Inv.V) CBDT] / SO 4444(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.