Case law › Notifications › 2022 › Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E)

Notification 22 August 2022

Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E)

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

What this is

Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E) was published on 22 August 2022. Its subject is 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the powers under sub-section (1) of section 280A of the Income-tax Act, 1961 read with 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 Chhattisgarh, the Central Government designates all the Chief Judicial Magistrate Courts of the State of Chhattisgarh as Special Courts for the purposes of both those provisions, each for the areas falling within its own territorial jurisdiction.

Who it reaches

Persons prosecuted under the Income-tax Act or the Black Money Act in Chhattisgarh
The Income-tax Department's investigation and prosecution wing in Chhattisgarh
Counsel appearing in such prosecutions
All Chief Judicial Magistrate Courts in the State

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 Act	Now
s.84	no counterpart recorded
s.280A	s.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 22nd August, 2022
No. 102/2022

S.O. 3930(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 Chhattisgarh, hereby designates all the Chief Judicial Magistrate Courts of the State of Chhattisgarh as Special Courts for the purposes 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, for the areas falling within the respective territorial jurisdictions of the Chief Judicial Magistrate Courts in the State of Chhattisgarh.

[F. No. 285/13/2022-IT(Inv.V)/CBDT]

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

22 August 2022.

What to watch

The notification is dated 22 August 2022 and states no separate commencement date.
The designation is by class rather than by naming courts, so every Chief Judicial Magistrate Court in the State is covered and no Table needs to be consulted.
Each such court's competence follows its own ordinary territorial jurisdiction.
The same designation serves prosecutions under both the Income-tax Act and the Black Money Act.

Where you meet it

When a prosecution complaint under either Act is filed or a summons is received in Chhattisgarh and the competent court is identified.

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.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E) — Ministry of Finance 10 December 2024
Notification No. 42/2023 [F. No. 285/08/2023-IT(Inv.V)/CBDT] / SO 2661(E) — Ministry of Finance 15 June 2023
Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E) — Ministry of Finance 26 December 2022
Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(E) — दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी 11 November 2022
Notification No. 68 /2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] / SO 2887(E) — Ministry of Finance 24 June 2022
Notification No. 43/2022 [F. No. 285/44/2021-IT(Inv.V)/CBDT] / SO 1914(E) — Ministry of Finance 22 April 2022

← Notification No. 101/2022 [F.No. 370142/37/2022-TPL] / GSR 647(E) · Notification No. 100/2022 [F. No. 370142/35/2022-TPL] / GSR 636(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.