Case law › Notifications › 2022 › Notification No. 44/2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] / SO 1915(E)

Notification 22 April 2022

Notification No. 44/2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] / SO 1915(E)

Ministry of Finance

What this is

Notification No. 44/2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] / SO 1915(E) was published on 22 April 2022. Its subject is Ministry of Finance.

What it does

In exercise of the powers 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 Madhya Pradesh, the Central Government designates eight courts in Madhya Pradesh as Special Courts, each for the districts specified against it. The courts are the Judicial Magistrates First Class at Indore, Bhopal, Jabalpur and Gwalior and the Chief Judicial Magistrates at Khandwa, Ujjain, Ratlam and Chhindwara, and between them they cover the districts of the State as grouped in the Table.

Who it reaches

Persons prosecuted for offences under the Income-tax Act, 1961 in Madhya Pradesh
Persons prosecuted under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 there
Prosecution counsel and the Investigation wing filing complaints in that State
The designated Magistrates' courts

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 22nd April, 2022
S.O. 1915(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 Madhya Pradesh, hereby designates the following Court in the State of Madhya Pradesh, as mentioned in column (2) of the Table below, as Special Court for the area specified 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. | Judicial Magistrate First Class, Indore | Indore, Dhar, Jhabua and Alirajpur.
2. | Chief Judicial Magistrate, Khandwa | Khandwa, Hoshangabad, Mandleshwar, Burhanpur, Harda and Barwanai.
3. | Chief Judicial Magistrate, Ujjain | Ujjain, Dewas and Shajapur.
4. | Chief Judicial Magistrate, Ratlam | Ratlam, Mandsaur and Neemuch.
5. | Judicial Magistrate First Class, Bhopal | Bhopal, Vidisha, Rajgarh, Raisen and Sehore.
6. | Chief Judicial Magistrate, Chhindwara | Chhindwara, Seoni, Balaghat, Narsinghpur and Betul.
7. | Judicial Magistrate First Class, Jabalpur | Jabalpur, Katni, Damoh, Mandla, Dindori, Rewa, Satna, Sidhi, Singrauli, Sagar, Panna, Chhatarpur, Shahdol, Umaria and Anuppur.
8. | Judicial Magistrate First Class, Gwalior | Gwalior, Morena, Sheopur, Bhind, Shivpuri, Guna, Ashoknagar, Datia and Tikamgarh.

[Notification No. 44/2022/F. No. 285/30/2021-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 states no commencement date of its own, so it operates from publication.
Each court is designated for the districts grouped against it, so a complaint must be filed in the court for the area concerned.
The designation covers both section 280A of the Income-tax Act and section 84 of the Black Money Act, so the same court takes both classes of case.
It was made in consultation with the Chief Justice of the High Court of Madhya Pradesh, as section 280A(1) requires.

Where you meet it

When a prosecution complaint under the Income-tax Act or the Black Money Act is filed in Madhya Pradesh and the court of trial has to be 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. 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) · Notification No. 37/2022 [F.No. 370142/01/2020-TPL(Part1)] / GSR 307(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.