Vide Notification No. 32/2022-Income Tax, Dated: 19.04.2022 CBDT designates Court in the State of Uttar Pradesh as the Special Court for the purposes of section 280A(1) of Income-tax Act, 1961 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
New Delhi, the 19th April, 2022
Notification No. 32/2022-Income Tax
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 udicial 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.)
