Central Government, in consultation with the Chief Justice of the High Court of Karnataka designates Special Court in the Karnataka under Section 280A(1) of Income Tax Act 1961 vide Notification No. 122/2021 – Income Tax Dated: 25th October, 2021.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
New Delhi
Notification No. 122/2021 – Income Tax | Dated: 25th October, 2021
S.O. 4443(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 Karnataka, hereby designates the following Court in the State of Karnataka, as mentioned in column (2) of the Table below, as Special Court for the area mentioned in the corresponding entry in column (3) of the said Table, for the purposes of 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. | Presiding Officer, (Special Court), Economic Offences, Bengaluru | Bengaluru City |
| 2. | Principal Civil Judge and Judicial Magistrate First Class, Ballari | Ballari |
| 3. | Judicial Magistrate First Class -II, Belagavi | Belagavi |
| 4. | (i) Principal Civil Judge and Judicial Magistrate First Class, Chitradurga | Chitradurga |
| (ii) I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga | ||
| 5. | (i) Judicial Magistrate First Class -II Court, Mangaluru | Dakshina Kannada Mangaluru |
| (ii) Judicial Magistrate First Class III Court, Mangaluru | ||
| 6. | (i) Principal Civil Judge, Dharwad | Dharwad |
| (ii) II Additional Civil Judge and Judicial Magistrate First Class, Dharwad | ||
| (i) I Additional Civil Judge, Hubballi | ||
| (ii) III Additional Civil Judge, Hubballi | ||
| (iii) Civil Judge and Judicial Magistrate First Class, Navalgund | ||
| 7. | Senior Civil Judge and Judicial Magistrate First Class, Ron | Gadag |
| 8. | (i) Senior Civil Judge, Pandavapura | Mandya |
| (iv) Principal Civil Judge and Judicial Magistrate First Class, Mandya | ||
| (v) Additional Civil Judge and Judicial Magistrate First Class, Mandya | ||
| (vi) II Additional Civil Judge and Judicial Magistrate First Class, Mandya Judicial Magistrate First Class, Mandya | ||
| (vii) Civil Judge and Judicial Magistrate First Class, Srirangapatna | ||
| (viii) Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna | ||
| (ix) Civil Judge and Judicial Magistrate First Class, Krishnarajpet | ||
| (x) Civil Judge and Judicial Magistrate First Class, Nagamangala | ||
| (i) Principal Civil Judge and Judicial Magistrate First Class, Malavalli | ||
| (xi) I Additional Civil Judge and Judicial Magistrate First Class, Malavalli | ||
| (ii) Principal Civil Judge and Judicial Magistrate First Class, Maddur | ||
| ( ) I Additional Civil Judge and Judicial Magistrate First Class, Maddur | ||
| (iii) II Additional Civil Judge and Judicial Magistrate First Class, Maddur | ||
| (iv) Civil Judge and Judicial Magistrate First Class, Pandavapura | ||
| 9. | (i) III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru | Mysuru |
| (v) Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara | ||
| (vi) III Additional Civil Judge and Judicial Magistrate First Class, Mysuru | ||
| (vii) V Additional Civil Judge and Judicial Magistrate First Class, Mysuru | ||
| 10. | (i) Principal Civil Judge and Judicial Magistrate First Class, Kunigal | Tumakuru |
| (viii) Principal Civil Judge and Judicial Magistrate First Class, Gubbi | ||
| (ix) Senior Civil Judge and Judicial Magistrate First Class, Tiptur | ||
| (x) IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru | ||
| 11. | Additional Civil Judge and Judicial Magistrate First Class, Udupi | Udupi |
| 12. | Civil Judge and Judicial Magistrate First Class, Ankola | Uttara Kannada Karwar |
[F. No 285/21/2019-IT(Inv.V) CBDT/Notification No. 122/2021 dated 25/10/2021]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
