Case law › Notifications › 2022 › Notification No. 32/2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] / SO 1891(E)

Notification 19 April 2022

Notification No. 32/2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] / SO 1891(E)

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

What this is

Notification No. 32/2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] / SO 1891(E) was published on 19 April 2022. 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 Allahabad, the Central Government designates fifteen courts in Uttar Pradesh as Special Courts, each for the districts set against it. The designations run from the Special Chief Judicial Magistrate, Kanpur Nagar for Kanpur Nagar and Kanpur Dehat, through courts at Agra, Aligarh, Ghaziabad, Meerut, Muzaffarnagar, Gautam Buddha Nagar, Bareilly, Gorakhpur, Faizabad, Moradabad, Allahabad, Lucknow and Varanasi, with the 3rd Additional Chief Judicial Magistrate, Kanpur Nagar taking Jalaun at Orai, Banda, Mahoba, Hamirpur and Chitrakoot. The designation is for the purposes of both section 280A(1) of the Income-tax Act and section 84 of the Black Money Act.

Who it reaches

persons prosecuted for offences under the Income-tax Act in Uttar Pradesh
persons prosecuted under the Black Money Act in the State
the prosecution wing of the Income-tax Department in Uttar Pradesh
counsel conducting such trials

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.

[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 19th April, 2022
S.O. 1891(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 Allahabad, hereby designates the following Court in the State of Uttar Pradesh, as mentioned in column (2) of the Table below, as the Special Court for the area specified in the 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. | Special Chief Judicial Magistrate, Kanpur Nagar | Kanpur Nagar and Kanpur Dehat (Ramabai Nagar).
2. | 3rd Additional Chief Judicial Magistrate, Kanpur Nagar | Jalaun at Orai, Banda, Mahoba, Hamirpur and Chitrakoot.
3. | Special Chief Judicial Magistrate, Agra | Agra, Mathura, Auraiya, Etawah, Firozabad, Jhansi, Hathras, Etah, Kasganj and Laliltpur.
4. | 3rd Additional Chief Judicial Magistrate, Aligarh | Aligarh, Farrukhabad, Kannauj and Mainpuri.
5. | 3rd Additional Chief Judicial Magistrate, Ghaziabad | Ghaziabad, Bulandshahar and Hapur.
6. | Special Chief Judicial Magistrate, Meerut | Meerut and Baghpat.
7. | IIIrd Additional Chief Judicial Magistrate, Muzaffarnagar | Muzaffarnagar, Saharanpur and Shamli.
8. | 3rd Additional Chief Judicial Magistrate, Gautam Buddha Nagar (Noida) | Gautam Buddha Nagar (Noida).
9. | 3rd Additional Chief Judicial Magistrate, Bareilly | Shahjahanpur, Pilibhit, Sitapur, Hardoi, Lakhimpur Kheri and Bareilly.
10. | 3rd Additional Chief Judicial Magistrate, Gorakhpur | Kushinagar, Maharajganj, Mau, Azamgarh, Deoria and Gorakhpur.
11. | 3rd Additional Chief Judicial Magistrate, Faizabad | Ambedkar Nagar, Sultanpur, Pratapgarh, Basti, Jaunpur, Raebareli, Amethi, Sant Kabir Nagar, Siddharthnagar, Gonda, Bahraich, Shravasti, Balrampur and Faizabad.
12. | 3rd Additional Chief Judicial Magistrate, Moradabad | Rampur, Sambhal, Amroha, Budaun, Bijnor and Moradabad.
13. | Special Chief Judicial Magistrate, Allahabad | Fatehpur, Kaushambi, Sonbhadra Mirzapur and Allahabad.
14. | Special Chief Judicial Magistrate, Lucknow | Barabanki, Unnao and Lucknow.
15. | Special Chief Judicial Magistrate, Varanasi | Bhadohi, Chandauli, Ballia, Ghazipur and Varanasi.

[Notification No. 32/2022/F. No. 285/33/2021-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.)
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 notification gives no commencement date; it operates from its publication in the Gazette.
Jurisdiction is allotted district by district, so the complaint must go to the court to which that district in column (3) is assigned.
One designation covers both statutes, so offences under the Income-tax Act and under the Black Money Act go to the same court.
The consultation with the Chief Justice of the High Court of Allahabad required by section 280A is recorded on the face of the notification.

Where you meet it

When a prosecution complaint under the Income-tax Act or the Black Money Act is filed or tried in Uttar Pradesh, and in any objection to the trial court's territorial jurisdiction.

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. 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. 33/2022 [F. No. 203/06/2021/ITA-II] / SO 1875(E) · Notification No. 34/2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] / SO 1892(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.