Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E)

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 Orissa, the Central Government designates three courts in Odisha as Special Courts for the purposes of both provisions, each for a stated group of districts. The Additional Chief Judicial Magistrate, Cuttack, takes Cuttack, Jajpur, Kendrapara, Khurda, Nayagarh, Mayurbhanj, Balasore, Bhadrak, Jagatsinghpur and Puri; the Additional Chief Judicial Magistrate, Berhampur, takes Ganjam, Gajapati, Kandhamal, Boudh, Rayagada, Koraput, Malkangiri, Nabarangpur, Kalahandi and Nuapada; and the Additional Chief Judicial Magistrate, Rourkela, takes Angul, Bolangir, Bargarh, Deogarh, Dhenkanal, Jharsuguda, Keonjhar, Sambalpur, Sonepur and Sundargarh.

Who it reaches

Persons prosecuted under the Income-tax Act, 1961 in Odisha
Persons prosecuted under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in Odisha
Prosecuting counsel and the Investigation Division of the Department
Assessees choosing the forum in which to answer a complaint

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.

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
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

The designation is district-wise, so the correct Special Court depends on the district in which the case falls.
One designation serves both the Income-tax Act, 1961 and the Black Money Act, 2015.
The consultation with the Chief Justice of the High Court is recited, which is the condition on the power in section 280A(1).
No commencement date is stated in the text; the notification is dated 26 December 2022.

Where you meet it

In a criminal complaint filed by the Department in Odisha and in deciding the court before which a prosecution under either Act must be instituted.

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. 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. 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)] 22 August 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. 128/2022 [F. No. 500/PF7/S10(23FE)/FT&TR-II] / SO 6103(E) · F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227 →

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.

What this is