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Case law › Notifications › 2021 › Notification No. 123/2021 [F. No. 285/25/2021-IT(Inv.V) CBDT] / SO 4444(E)
Notification 25 October 2021

Notification No. 123/2021 [F. No. 285/25/2021-IT(Inv.V) CBDT] / SO 4444(E)

2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 123/2021 [F. No. 285/25/2021-IT(Inv.V) CBDT] / SO 4444(E) was published on 25 October 2021. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power 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, the Central Government, in consultation with the Chief Justice of the High Court of Bombay at Goa, designates two Special Courts for the State of Goa. The court of the Senior Civil Judge and Chief Judicial Magistrate, Panaji is designated the Special Court for the North Goa District, and the court of the Senior Civil Judge and Chief Judicial Magistrate, Margao, the Special Court for South Goa, each within its own jurisdiction.

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.

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
NOTIFICATION
New Delhi, the 25th October, 2021
S.O. 4444(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 Bombay at Goa, hereby designates the court of the Senior Civil Judge and Chief Judicial Magistrate Panaji, Goa as the Special Court for North Goa District and Senior Civil Judge and Chief Judicial Magistrate Margao, Goa as the Special Court for South Goa, 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 within their respective jurisdiction in the State of Goa.
[F. No. 285/25/2021-IT(Inv.V) CBDT/Notification No. 123/2021 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.

From when

25 October 2021, the date of the notification.

What to watch

Where you meet it

When a prosecution complaint under the Income-tax Act, 1961 or the Black Money Act, 2015 is to be filed or tried in Goa, and the question is which court has been designated to take cognizance.

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. 122/2021 [F. No. 285/21/2019-IT(Inv.V) CBDT] / SO 4443(E)  ·  Notification No. 124/2021 [F. No. 285/23/2021-IT(Inv.V) CBDT] / SO 4445(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.